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http://www.archive.org/details/formssupplementsOOstanrich 


Forms  Supplement 

STANDARD  MNUAL 
OF  THE  INCOME  TAX 


Specimen 
Forms  of  Return 


For  Complete  List  of  Forms  and  Guide  to  Forms,  see  pages 
45  and  47  of  the  Supplement 


Published  by  J 

STANDARD  STATISTICS  CO.,   Inc. 
47  West  Street,  New  York 


\^ 


^  N*^^  " 


e? 


«A 


DELIVER  OR  SEND 

THIS  RETURN 

TO  COLLECTOR  OF 

INTERNAL  REVENUE 

ON  OR  BEFORE 

MARCH  15,  1919 


IF  EXTENSION  OF 

TIME  FOR  FILING  RETURN 

HAS  BEEN  GRANTED 

THE  AUTHORIZATION 

MUST  BE  ATTACHED  TO 

THIS  RETURN 


Page  1 — Summary 
Form  1120— TTNITED  STATES  INTERNAL  REVENUE  SERVICE 

CORPORATION  INCOME  AND  PROFITS  TAX  RETURN 


FOR  CALENDAR  YEAR  1918 

OR 

Fiscal  Period  begun ,  and  ended 


,  1918 


If  lb«  pajrneni 


Much  IS,  19l> 
most  be  ranitlaa 
bcrewkb. 


(Print  plainly  corporation's  name  and  principal  place  of  business) 

CORPORATION  "A" 
From  Page  439 
Standard  Manual  of  Income  Tax  for  1919 


Ewninwi  by 


(DO  NOT  WKITB  IN  THIS  SPACSl 
PAYMENT 


$ 

$ 

$ 
$ 


CERT.  OF  IND. 


(Cashier's  Stamp) 


SCHEDULE  I— NET  INCOME. 


ITTK. 

Ull 

1912                               1 

1C13 

1.  Net  Ikcoue  for  Each  Pbswab  Yeab  (aa  6iiaUy  determined  on  income 

2.  Plus  amount  of  corporation  excise  tax  paid  in  each  year — 

letum)        .„     .. 

$ 

..3.Q.. 
10 

.Q0.CL 
000 

0.0.. 
00 

$ 

...9.Q.. 
10 

.00.0.. 
000 

.00.. 
00 

$..- 

10.Q.. 
10 

om. 

000 

Q.Q.. 
00 

3.            Totals  pob  19]],  ]9]2,  and  1913 - 

$ 

100 

000 

00 

t 

100 

000 

00 

$- 

.1.10. 
10 ' 

99.9... 

000 

00 

4.  Less  dividendfl  received  in  1913 _.         

00 

5.             Kit  Total  for  1913 _    

» 

100 

00.0.. 

00 

6.  Atbbaoe  Net  Income  fob  Prewar  Period  (sum  of  items  on  line  3  for  1911  and  1912  and  Item  5  for  1913,  divided  by  number  of  years) ; 

* 

.1.00. 

.00.0..  .00. 

7.  Net  Income  for  Taxable  Yeas  (Item  25,  Schedule  A,  page  2) 

1 

.5.00. 

.0.00.  .00. 

SCHEDULE  II— INVESTED  CAPITAL. 

Item. 

1911 

IS13 

1913 

TjIXlBLE  YEilt. 

1.  Ctpltal,  enrploB,  uid  aadirlded  profits  tt  the  doseof  the  preceding  year  aa  ahown  hf 

eorpontion'i  boolu  before  any  adjmtmenta  are  made  therelii(rroni  Bchednle  E).. 

2.  Plug  adjustments  by  way  of  additions  (from  Schedule  F) 

$ 

..5..0.0.  ..0.0.0. 
...10d...Q.Q0 

-OjQ. 
.0.0 

1 

.5-0.0.. 
...50. 

.QO.Q.. 
.00.0. 

.0.0.. 
.0.0. 

$ 

.5.0.0- 
.100- 

0.00- 
.000- 

-QQ. 
.00. 

J-...1. 

SOQ.. 
10.0.. 

QOO- 
0.0.0- 

.oa 

-0X1. 

|..  ..  . 

POO 

000 

00 

$ 

5f7n 

.0.00. 
.00.0. 

.00- 
.00. 

$ 

.600.. 
...50.. 

-00-0- 
-00-0- 

QO.. 
.00.. 

$.....!.. 

fiOQ.- 
5-00- 

0.00- 
O.QO- 

00 

4.  Lees  adjustments  by  w^y  of  deductions  (from  Schedule  G). 

50 

-.000 

.00 

...50. 

.00.. 

t 

..55.0 
.50 

_QQQ 
000 

..0.0 

00 

$ 

.50.0. 
50 

..QO.Q. 
000 

..O.Q. 
00 

9- 

.5.50. 
50 

.0.0-0- 
000 

.0.0- 
00 

i.._.l.. 

.40.Q.- 
300 

-0.0.Q- 

000 

00 

6.  Plus  or  minus  changes  in  invested  capital  during  year  (from 
Schedules  H  and  J) 

00 

1 

600  DQQ 

00 

{ 

550 

ono 

.0.0. 
.0.0- 

1 

.600. 
.100. 

-QQQ. 
.0-00. 

-QQ. 
.00. 

,...-.1. 

.2.0.0.. 
SQO.. 

.Q.O.Q.. 
000.. 

00 

8.  Less  deduction   on    account    of    in^missible    assets    (from 
Schedule  L) 

..I.O0I...O.QQ 

.00 

...50. 

.0.00- 

-0.0. 

9.            Invested  Capttal  fob  Each  Year — _ 

9 

-.50.0-000 

.00 

1 

..5.0.0 

-QQO. 

.00. 

$ 

.50D--0QQ. 

-00. 

I..-.1- 

.00.0.. 
500. 

.000. 
00-0- 

.0.0. 

10.  Average'  Invested  Cahtal  fob  Prewar  Period  (sum  of  itemi 

11.  Increase  or  Decrease  in  Invested  Caittal  foe  Taxable  Ye> 

9  on  line  9  for  1911.  1912.  and  1913  divided'by  number  of  y 

ears) — 
(Indica 

.00. 

IB  AS  Co 

mpabed 

wrm  A 

vera 

3E  PbE\I 

rAR  Inv 

estedC 

iprrAi 

te decrease  by  "D"). 

t 

.50.0.. 

.0X1.0.. 

_0.Q. 

SCHEDULE  III -EXCESS-PROFITS  AND  WAR-PROFITS  CREDITS. 

(If  this  return  is  made  for  a  period  less  than  a  full  year,  Items  3  and  8  must  be  reduced  aa  provided  in  paragraph  1,  page  1  of  locXmctions.) 


excess-profits  cREorr. 
1.  Eight  per  cent  of  invested  capital  for  taxable  year  (Item  9, 
last  column.  Schedule  II) 


2.  Exemption  ($3,000) - 

3.  Excess.Fbofits  CBBorv  (Item  1  plus  Item  2)._ 


..8.0 
-.3 


..as 


.0.0.0. 

.0.0.0 


.000. 


..0.0 

..00 
_QCL 


WAR.pROFrra  CREorr. 

4.  Average  net  income  for  prewar  period  (Item  6,  Schedule  I). 

5.  Plus  10^  of  increase  or  minus  10^  of  decrease  shown  by 

Item  11,  Schedule  II _ _ _ 

6.  (a)  Total  op  (or  Difference  Between)  Items  4  and  5, 

or  (6)  10%  of  invested  capital  for  taxable  year  (Item 
9,  last  column,  Schedule  II),  whichever  is  larger 

7.  Exemption  ($3,000). 

S. War-Proftts  CREPrr  (Item  6  plus  Item  7) 


.1Q.0...0.Q.0.. 
50  000 


isqjgpo. 

3-!.00Q. 

15-5-!-00a 


.0.0_ 
00 


.00. 
-00- 


SCHEDULE  IV— COMPUTATION  OF  TAXES. 

WAR-PROFITS  AND  EXCESS-PROFITS  TAX  (Bracket*  one  and  two). 

(If  this  return  is  for  a  period  less  than  a  full  year  the  invested  capital  must  be  reduced  as  provided  in  paragraph  1,  page  1  of  Instructions.) 


1.  Brackets. 

2.  Amount  or  Nkt  Ikccmk  (Itkm 

7,  ScBKDtTLEl)  Ui  EACH  BbACKET. 

3.  E.tcEss-PHOrrrs  Ceedit 

(IlEK  3,  SCUEDOT.*  III). 

i.  Balance  Subject  to  Tax. 

„5. 
Rate. 

e.  Amockt  or  Tax. 

1.  Kot  over  20^  of  invested  capital 

2,  Over  20%  of  invested  capital „ 

$ 

-S.OQ 
.300 

-.0.0.0. 
000 

..00 
00 

$-. 

R3 

.-0.00. 

-00. 

$_- 

117 

-.000  ...00 
..QO.Q  .00 

30% 
65% 

$ 

...-35...1Qfi. 
..19.5.00.0- 

00 

N 

-300 

-00. 

3.             Totals „ 

$ 

-500 

.0.00 

..QQ 

.-.as. 

..00.0. 

.Q0.$ 

-41.-7--0O0-I-J00. 

?-- 

.33.0.  .1-0.0- 

.00. 

WAR-PROFITS  AND  EXCESS-PROFITS  TAX  (Bracket  three). 


4.  Net  income  for  taxable  year  (Item  7,  Schedule  I) 

6.  Less  amount  of  war-profits  credit  (Item  8,  Schedule  III)... 
6.  Balance 


..50.0. 
.153. 


$- I.-3-47 


..OOQ. 
.OOQ 


.0.00- 


QQ- 

oai 


-00. 


7.  Eighty  per  cent  of  Item  6 $.. _ 

8.  LesD  Item  3  column    6   (if 

sraaller  than  Item  7) | 


.277. 

..3.50 


_6QQ. 
100 


HO. 
00 


Tax  in  Bracket  three  (Item  7  minus  Item  8 — if 
Item  8  is  the  larger,  make  no  entry). 


10.  Total  War.Pbofits  and  ExcE8S.PROFrrs  Tax  as  Computed  under  Section  301  (a)  (Item  3  column  6  plus  Item  9) 

11.  Total  War-Proftts  and  Excess-Proitts  Tax,  if  Computed  under  SecrnoN  302,  303,  304  (c)  or  337  (see  Inetructions,  page  1,  paragraphs  6  and  7).. 

INCOME  TAX. 


.-.47- 


.372. 

3.89 


.5.oa 


.6-OCL 
100 


oa. 

.OiL 
.Q.O.. 


12.  Net  income  for  taxable  year  (It 

13.  Uu:  luterat  on  oUigition  of  0. 8.  not ei- 

(opt  (Item  i,  Schtdgle  1,  ptge  i}.. 

cm  7,  Schedule  I). 

$- 

..5Q0. 
...2.7.9 

..oca 

.-600 

..QQ 
-00 

17.  Taxof  12%onItoml6 

18.  Item  10  or  Item  11  plus  Item  17 

19.  Less  income,  war-profits,  afid  excess-profits  taxes  paid  or 

accrued  to  foreign  countries  on  income- arising  from 
Eources  therein,  and  to  possessions  of  tho  United  States 
(see  Sections  238  and  240  (c)  of  Revenue  Act  of  1918)— 

$ 

..J2B.. 

.4.4.8- 

.OQ. 

$ 

.2M. 

.Q.18.. 

14.  'War-profits    and    excess- 

profits  tax  (ll(m  10  or  11). 

15.  Exemption    ($2,000  onlesa 

retam  la  for  less  than  a  year). 

277 

aoo 

00 

.UU- 

a. 

000 

.00. 

16.  Balance  subject  to  income 

( 

RRn 

...400 

..QQ 

tax  (Item  12  less  Items  13,  14,  and  15) 

$ 

.5.0.4:. 

Q.4a. 

20.  Total  War.Profits,  Excess 

-Profit 

S,  AND 

NCOME 

Taxe 

s  (except  in  case  of  a  fiscal  ye 

ar)  (Item  18  minus  Item  19) - 

00- 

ADJUSTMENT  OF  TAX  FOR  FISCAL  YEAR  ENDED  IN  1918. 

21.  That  proportion  of  Item  20  which  the  number  of  monUis 
within  the  calendar  year  191S  is  of  the  number  of  months 

$ 

23.  Total  tax  (Item  21  plus  Item  22) 

24.  Lees  total  tax  already  paid  for  the  fiscal  year  ended  in  1918. 

25.  Balance  of  Tax 

$ 



1..    .     . 



which  the  nnmwr  of  month3  within  the  calendar  year  1917  is  of  the 
number  of  mouths  In  the  entire  period 

$ 

26.  Tax  paid:  On  submission  of  tentative  return  (1031 T).  $.. 

$ J- 

76^013-.a 

:-;  by 

remit 

anre  accompanying  this  return,  $ Total. 

-..-. 

IMELIVER  OR  SEND 

THIS  RETURN 

TO  COLLECTOR  OF 

INTERNAL  REVENUE 

ON  OR  BEFORE 

MARCH  15,  1919 


IF  EXTENSION  OF 

TIME  FOR  RUNG  RETURN 

HAS  BEEN  GRANTED 

THE  AUTHORIZATION 

MUST  BE  ATTACHED  TO 

THIS  RETURN 


liftige  1 — Summary 

Foml  1120— TJNITEP  STATES  INTERKAL  RE^TSNUE  SERVICE 

CORPORATION  INCOME  AND  PROFITS  TAX  RETURN 

FOR  CALENDAR  YEAR  1918 


Fiscal  Period  begun.. 


OR 

,  and  ended- 


.,  1918 


If  IIm  pafBMnl 
midc     •!>     tab- 

lUlT  wii  Uu 
tlun  •lu-feyrth 
•I  lU  ttl  (Il«B 
20  t  lt«ia  25, 
SchtiM  IV)  lU 
Wlaae*  «<  sodl 
•w-fMrtK    wah 

W      «      P«       CM< 

^XLSTS!  int. 

BUI  b*  rtoilltj 
hnwilk. 


(Print  plainly  corporation's  tiama  and  principal  placa  of  business) 

ILLUSTRATION* OF  EXAMPLE  SHOWN  IN 
PARAGRAPH  804  of  the  STANDARD  MIIUAL  OF 
INCOUE  TAX  FOR  1919,  WHERE  THE  EXCESS 
PROFITS  CREDIT  EXCEEDS  20^  Of  CAPITAL. 


Fiinwnwl  by 


Anditsdliy 


(00  NOT  IIUIK  IN  THIS  StUk} 
PAYMENT 

$ 

CASH 

$ 

CHECK 

$    - 

M.O. 

$_. 

CERT.  OF  IND. 

(Cashior's  Stamp) 


SCHEDULE  I— NET  INCOME. 

iTm. 

1911 

19^1} 

IBU 

f 

f 



|r 



2'.  Plus  amonnt  of  corporation  exridp  taT  paid  in  oach  year 

3.              TOTAI.8  TOR  ]9n,  1912,  AND  19J3 - - 

......... J.  0... 

J.E.J...._. 

t 

N.O. 

.H-X 

» 

4.  L«B  dividendB  rfioeived  in  1913 _ — 

* 

N  0 

N  E 

6.  Ateraob  lIsT  Incomb  roR  PBBWiix  PBiiioi>(sain  of  items  on  line  3  for  1911  and  1912  and  Item  5  for  1913,  divided  by  number  of  years) 

$ 

JI_-Q. 

H-E. 

7.  UtT  Inoomb  roR  Taxable  Year  (Item  25,  Schedule  A,  page  2) _ _ 





%. 

...3.Q. 

.QlQQ. 

QQ. 

SCHEDULE  II— INVESTED  CAPITAL. 

ITIM. 

1911 

1913 

19U 

TiXABLI  Yli«, 

1.  Capital, •iiriilB*,udiindiride4pnfit>itthecli>»ortbeprKcdi]i(;nrutbeinibj 

cnpnatioa't  bMki  before  uj  sljutmesU  are  made  thereia(fna  Bckedole  E)— 

2.  Plus  adjustments  by  -way  of  additions  (from  Schedule  F). 

t 

IL.CL. 

N  ?... 

t. — 

a..a- 

lj:„ 



1. 'LO...; 

I.JL.. 

f 

30 

OQO 

00 

t     . 

$— 



— . 



»_  . 

— 

— 

? 



4.  Lees  adjustments  by  way  of  deductions  (from  Schedule  G) 

1 

, 

6.  Plus  or  minus  changes  in  invested  capital  during  year  (from 
Schedules  H  and  J)    ..                        .      .     „ 

f 

1 

t — 

— 

J 

8.  Less  deduction   on    account   of    inadmiiwible    assets    (from 
Sdiedulel.) _ 

9.            IVYHSTKn  Caittai,  roB  Each  Year       .  

f 

N.0- 

N-E.. 

$.- 

ff-O- 

ST-E- 

$._ I11...0. 

.n..:e. 

» 

...50.. 

K. 

.O.QQ..Q.O_ 

10.  AvESLAOB  Ikvestbd  Capttai.  fob  Pbewab  Pebiod  (sum  of  items  on  line  9  for  1911.  1912.  and  1913  divided  bv  number  of  years) _.,. 

-0..J1.E.... 

11.  Increase  or  DecbeasB  in  Invested  CAmAL  »oR  Taxable  Yk 

»R  AsCo 

MPAREI 

•wrrH  A 

VERA 

BE  PrEV 

rAR  Invested  CAPrrAL  (Indicate  decrease  by  "D"). 

t 

.....Jl. 

.a..II..IiL_ 

SCHEDULE  III— EXCESS-PROFITS  AND  WAR-PROFITS  CREDITS. 

(If  this  return  is  made  for  a  period  leas  than  a  full  year,  Items  3  and  8  must  be  reduced  as  provided  in  paragraph  1.  page  1  of  Instructions.) 


BXCESs-PHorrrs  CREnrr. 
1.  Eight  per  cent  of  invested  capital  for  taxable  year  (Item  9, 
last  column,  Schedule  II) 


2.  Exemption  (t3,000) 

■S.  Excsss-PBoms  Cbbor  0tem  1  plus  Item  2)- 


.600 
QOQ 


SQSL.JOSL 


WAR-pRoprrs  CREorr. 

4.  Average  net  income  for  prewar  period  (Item  6,  Schedule  I). 

5.  Plus  1056  of  increase  or  minus  10%  of  decrease  shown  by 

Item  11,  Schedule  II _ 

6.  (a)  Total  of  (oe  Difference  Between)  IteIis  4  and  5, 

or  (6)  10%  of  invested  capital  for  taxable  year  (Item 
9,  last  column,  Schedule  U),  whichever  is  larger 

7.  Exemption  (13,000). 


WAg-PEonT3  CREorr  (Item  6  plus  Item  7). 


.2IOQQ. 

.3.J.Q.QQ. 


-_5.Jj0OD. 


oa 


(If  this  return  is  for  a  period 

SCHEDULE  IV— COMPUTATION  OF  TAXES. 

WAR-PROFITS  AND  EXCESS-PROFITS  TAX  (Br>ckst>  ona  and  two). 

ess  than  a  full  year  the  invested  capital  must  be  reduced  as  provided  in  paragraph  1,  page  1  of  Instructions.) 

L  BKACXET9. 

2.  Amount  or  Net  Ihcous  (Item 
;,  ScaxDULiI)  n  Eacs  Bbacxet. 

%f^^^Ju^"              *■  »-"-"«  Sua^SCT  TO  TAX. 

^r. 

V  Amocst  of  Tax. 

%   — 

4 

..QO.Q- 

GOU 

.0.0. 
00 

». 4  ..0.0.0. . .0.0.* 1I..Q  .JI..eI 

600.  .00. 25L4Q0I0Q 

30% 
65% 

, 1             1 

I...16.'-51Q. 

?    Ov«>  9nj{;  nf  iTiv(>«t«'  "TpitJ"! 

36 

00.. 

3.             Totals _             .    ..              

1 

...;3.o. 

..00.0. 

.GO. 

4 4..60.0..Q0.* |.....2.5l.40.Q.|jaO. 

$_ 

J...I6..I5IQ.. 

QQ_ 

WAR-PROFITS  AND  EXCESS-PROFITS  TAX  (Brackat  thrtm). 


$ ....SO.  ..O.Q.Q.  .O.Q.i  7.  Eighty  per  cent  of  Item  6. ».-_ 

r-     ^«^    ^^  I  S.  Less  Item  3  column    6   (if 
1 5.!.QCQ.|Q0-!|  smaller  than  Item  7) I 


.L.2O: 
....16. 


.g.5.i.Q0.Q.!.0-Q.||  9. 


0pO..OO. 

510.  .ao 


4.  Net  income  for  taxable  year  (Item  7,  Schedule  I) 

6.  Less  amount  of  war-profits  credit  (Item  8,  Schedule  III).... 

10.  Total  WAR-PRorrrs  and  Excess-Proftts  Tax  as  Competed  vnder  Section  301  (a)  (Item  3  column  6  plus  Item  9) 

11.  Total  WAB-PROFrrs  AND  Excess-Profits  Tax,  rp  Comppted  pnder  Section  302,  303,304  (c)  or 337  (see  Instructions,  pagel.  paRvgroplia  6  and  7) 


Tax  IN  BRACEETTnRBE(Itcm  7  minus  Item  8 — if 
Item  8  is  the  larger,  make  no  entry). 


t 

S 

$ 


3..  .490..  00.. 


,.20.I0.Q0J.QQ_ 
..19..l..lQ0..bQL 


INCOME  TAX. 


12.  Netincometor taxable year(Item  7,  Schedule I)- 

13.  UB:liiiralMiUialinieril.iHtei- 

14.  War-profits  and    excess- 

profits  tax  (lln  I*  w  II). 

15.  Exemption    ( 12.000  anlesi 

relara  ii  for  leu  Ibaa  a  ;ear). 

16.  Balance  sUBJECTTo INCOME 


J:3L..lQi2. 

2  1 000 


.oa. 

00 


TAX  (Item  12  less  Items  13,  14,  and  15) 


...30. 


..15 


...1.4 


JQOO- 


.100 


00. 


.00 


.90.Q!.J]0. 


17.  Tax  of  12%  on  Item  16  .. 


18.  Item  10  or  Item  11  plus  Item  17 

19.  Less  income,  war-profita,  and  cxcci;3-profits  taxes  paid  or 

accrued  to  forcii.'n  countries  on  income  arising  from 
sources  therein,  and  to  possessions  of  the  United  States 
(sec  Sections  238  and  240  (c)  of  Rcvoauc  Act  of  1918).. 


20.  Total  'Wab-Pkofits,  ExcEss-PROPrrs,  and  Income  Taxfs  (except  in  case  of  a  fiscal  year)  (Item  18  minus  Item  19) 


14 


14 


7-83 


888 


888 


on. 


00 


00 


ADJUSTMENT  OF  TAX  FOR  FISCAL  YEAR  ENDED  IN  1*1«. 


21.  That  proportion  of  Item  20  which  the  number  of  months 

within  the  calendar  year  1918  is  of  the  number  of  months 
in  the  entire  poriod — 

22.  That  proportim  of  a  tax  coapotcd  nnder  lb«  reTeano  acts  of  ISIC  and  1917 

which  the  Dumher  of  mootha  within  the  calendar  jear  19)7  ia  of  the 
nnmberof  moothsin  the  eatlre  period 


23.  Total  tax  (Item  21  plus  Item  22) _ |$. 

24.  Less  total  tax  already  paid  for  the  fisi-al  year  ended  in  1918. 

25.  Balancf.  of  Tax _ 


26.  Ta»  paid:  On  Bubmiaion  of  tentative  return  (1031 T).  $  ..■3^.722L>QQ...-;  by  rcmittanre  acfomgnying  thij^etiirn.  ? Total.  S 


DELIVER  OR  SEND 

THIS  RETURN 

TO  COLLECTOR  OF 

INTERNAL  REVENUE 

ON  OR  BEFORE 

MARCH  15,  1919 


DETACH  AND  KEEP 

WORK  SHEET 

AND 

INSTRUCTION  SHEET 


Pago  1  of  Ueturn 

FOrirt  1040— UNITED  STATES  INTERNAL  REVENUE  SERVICE 

INDIVIDUAL  INCOME  TAX  RETURN 

FOR  NET  INCOMES  OF  MORE  THAN  $5,000 
FOR  CALENDAR  YEAR  1918 


I(  the  return  ii 
made  for  a  part 
o(  the  calendar 
year  1913,  the 
date  on  which 
the  period  cov- 
ered by  the  re- 
turn ends  must 
he  plainly 
stated  at  the 
head  of  the 
return. 


PRINT  NAME  ANp  ADDRESS  PLAINLY  BELOW 

JpM.  DOE  and  WIFE 

(Name) 

130..BRPAPIAY 

(.street  nnd  number  or  rural  roule)" 

NEW  YORK  CITY, 


CASH 


CHECK 
M.O. 


CERT. 
cflND. 


(DO  NOT  WRITE  IN  THIS  STACE; 


Examined  by 


Audited  hj 


FIRST  PAYMENT 


(Cathier's  Stamp) 


Above 


1.  Did  you  make  a      „  2.  If  eo,  what  address  did 

return  for  1917? Jf.SJS you  give  on  that  return?.. 

3.  To  what  Collector's  ofRce  was  it  sent?  o^^     r\<  «  +  -r.-i  o-f-     Vtavn    Vn-rV  4.  Give  number,  if  any,  assigned  to  you  for  1917,         PAIO'^T? 

(G ive  (I istriot  or  city  and  State.) .e.5.^....y.+..°5.f..* ?JR.--?!-?"--- *-V..?.*- if  it  does  not  appear  in  address  at  liead  of  return  ...^.^.t^.r.'.:. ^ 

5.  Were  you  in  1918  married  and         „  6.  If  not,  were  you  head  of  a  family  as  defined  7.  How  many  dependent  persons  under  18  (or  mentally  or  phy8-MAwr« 

living  witli  wife  (or  husband)? k&S...         in  instructions  under  "Personal  Exemption"? ically  defective)  received  their  chief  support  from  you  in  lOlS??!!:.™*?.. 

».  If  you  cliiim  any  additional  exemption  on  account  of  dependent  9.  Write  "R"  if  this  return  shows  income 

persons  oihcr  than  your  children,  what  was  their  relationship  to  you? .        received  or  "A"  if  it  shows  iacqme  accrued  . 

10.  Did  your  wife  (or  husband)  or                   »»                     (If  so,  give  name  and  address 
minor  child  make  a  separate  return? ^O. entered  at  head  of  that  return.) 

11.  Enter  below  all  nontaxable  Income  received  by  (or  accrued  to)  you  during  the  year: 


iR" 


Class  of  Secukities. 

PKixcn-At. 

iNTEnEST. 

Class  of  Secuimties. 

PRfKCIPAL. 

iNTEr.EST. 

1  Salart,  etc.  (aivE  souece). 

Ahount. 

,    2,000 

8 70 

OblifatioiisofSUitesatiil  Territonos,  politi- 
cal Kiibdiyisions  thereof, and  Ibe  District 

,     1^000 

«.40.„. 

..u..S^Armz 

t-8J5.Q-Q... 

OtIicroljligationsorthetl.S.lssueil  before  Sept. 
1, 1917,  anil  obllgationsofU.S.posscsslnn.s-.. 

1,000 

40 

Federal  Farm  Loan  Rond.i 

1_,000 

40 

12.  State  amount  of  stock  dividends  received  by  (or  accrued  to)  you  directly  during  the  year,  declared  from  earnings  of  domestic  or  resident  corporations  accumulated  since  February 

28,  1913,  and  prior  to  January  1, 1918: 

(a)  Accumulated  in  1917,  $...1  J.Q.O.Q (b)  Accumulated  in  191G,  ?...  l.,.Q00 (-)  Accumulated  since  February  28, 1913,  and  prior  to  Jamiary  1, 1916,  $..?:.i.Q.QP_ ^ 

13.  Enter  in  table  below  interest  orl  Liberty  Bonds  and  other  obligations  of  the  United  States  issued  since  September  1,  1917,  received  by  (or  accrued  to)  you  during  the  year,  and 

maximum  nmount  of  such  obligations  (par  value)  held  at  any  one  time  from  which  such  interest  was  derived  (see  instructions,  page  2,  under  K(b): 


I.  Class  or  Obmgation. 


I.SDIVIDUAL  nOLDINOa. 


Share  of  Holdikcs  of  PAnTNFRsnips, 

rEBSON'AL  Service  CoRroRATicss, 

AND  Estates  and  Trusts. 


7.  Uaxiuuu  ExEurrioN. 


(a)  First  Liberty  Loan  converted  iuto  Second  Loan  and  Second  Liberty 

Loan  unconverted  (interest  received  since  Jauoary  I,  IJIH) 

(b)  First  and  ISocond  Liberty  Loans  converted  into  Third 

Loan  and  Third  Liberty  Loan , 


(c)  First  Liberty  Loan  converted  into  Fourth  Loan... 

(d)  Fourth  Liberty  Loap  

(e)  Other  obligations  issued  since  September  1,  1917.. 

(f) 


5 425,00. 

62.  50 
450,00. 

.450,.0Q. 

120.00 


10,000 


.8.5,00...? .3^.000. 


$ 13^000.. 


5,000 


.IOaP.QO. 


..13.5. 00. 
80.00 


.lO.^O.QQ.  - i8.a..D.O. 

3,000  J  .8.5._00 


Totals '$ •f:.':^.yJ..f.^'.y..\i> 


1507.50 


.38a.00.0Js. .57.5....00. 


3.000 


8,000 


2^.00.0 1 .12^.00.0. 

.4.,.Q.0O L...1AMQ0.. 

.3, .000      I        _5j0q0 


$4,1, 000 
(SocNofce.) 


30,000 
30,000 
0  J 


In  Addition 
an  exemption 
of  $5,000  may 
beclaimcdaa 
to  .any  one  of 
these  classes 

or  may  be 

diviacd 

among  them. 


.1.3.kQ.OO 1$ .51^.00.0. 


Note. — This  exemption  (maximum  $15,000)  is  limited  to  one  and  one-half  times  the  amount  of  bonds  of  the  Fourth  Liberty  Loan  originally  subscribed  for       ,    .    AAA 
and  still  held.     State  here  amount  of  bonds  of  the  Fourth  Liberty  Loan  originally  subscribed  for  and  still  held $  ...+.4j.W.yy.. 


14.  Enter  in  the  table  below  income  from  partnerships,  personal  service  corporations,  and  estates  and  trusts: 


1.  Name  of  Partnership,  Personal  Service  ConroRATioN,  Estate,  or  Tku.st 
(If  Estate  or  Trust,  Give  Also  Name  of  Fiduciarv.) 


.B.r.o.wn.,.J.o.ne.8..&....Co.ir!p.any.. 
..Sin.ith jL.Jone.s  .& . Co0ii)a^^^ 


..^a'.r.d..&.,&?.mp.a.ny. 

..I?iy.?-?.^....?.?.1'.?:.'^.6..  J...Bron.son ,  Ex^^^ 


2.  .T>EmoD (Enter 

1918  OR  Date  on 

Which  Fiscal 

Year  Ended). 


■  Tun.ei.0/.ie  s .4.,.Q0.Q 


Au.g,.3.J,/.l£. 
N.Q.v,..3oZl.f 


1918 


..1.3.,.Q.00 

..1.2,..000 
...4,.Q0Q 


..2,0.0.0.. 
1^000. 


..1*.O.Q.O.. 
..3jL.0Q0.. 


5.  Interest  on 
Tax-Free  Bonds 

(FiiOM  Estates 
»ND  Trusts  Only), 


400 


6.  Interest  ON 
LiBERTV  Bonds, 

etc  .Issued 
Since  Sept.  1,1917. 


200 
.IQD. 
.120 

155 


.3400- 
..60.00. 
..48.00. 
.2250. 


...19100... 
...12a20.. 
.....-8.8.Q5... 


(a)  Totals  taxable  at  191S  rates  (see  instructions,  page  2,  under  C) . 

(b)  Totals  taxable  at  1917  rates  (see  instructions,  page  2,  under  C) . 


Include  in  K(a).  pag(»2.|  Iticlude  in  K(l^,  pftec  2. 

25,000,     NONE 


Include  in  F,  pace  3. 

.«       400 


$ 7,.000|5 1..Q00 


See  Instructions, 
page  2,  under  K(b}. 


$Ex.eBp.li... 


Eot«ra«C.  pftce  3. 

$   .13350.. 

Enter  u  30,  bclon. 

$ .4100.. 


Eater  u  17,  below. 

$.126.60..... 


(c)  Amount  of  stock  dividends  (column  4)  taxable  at  1916  rates  (enter  as  20),  $..2.,000 (d)  Amount  of  stock  dividends  taxable  at  1913-15  rates  (enter  as  23),  $- 


3000 


Total  Net  Income  Subject  to  Surtax. 


Total  Net  Income  Subject  to  Normal  Tax. 


Calculation  of  Tax. 


15.  -Item  L,  page  2 ijL.1.4165. 

16.  Item  12  (a) I ^.999.. 

17.  Item  14  (b).  column  8 j:.....J...}:?PA9. 

13.        Total  (Items  15,  IG,  and  17) .il.S^.SoS 

19.  Item  12  (b) ' i-OOO 

20.  Item  14  (c). .._ 

21 .  Total  (Items  18, 19.  and  20) 

22.  Item  12  (c) 


00 


2000 
.lij!:.3.P.82.5. 


23.  Item  14  (d) 

24.  Total  net-ikcome  (Items  21,  22, 

and  23) 


1000 
3000 


1^34825 


-OPJ 
00 
00 


00 
00 
Q.P.i 


AT  1918  RATES. 

Net  income  shown  on  page  2,  Item  J . 
Less  personal  exemption 


Balance 

Amount  subject  to  tax  at  G%  (not 
over  §4,000) 


Balanxe  subject  to  tax  at  12  JJ. 
AT  1917  RATES. 


Amount  of  Item  14  (b),  column  7 

Balance  of  personal  exemi:tion  not 
Used  above(ltem2GminusItem25). 


00 


Balance  sijbject  to  tax  at  4^. 


.8.416.5 
2000 


82165  0 


.  40.00... PC  j 


Normal  tax  of  6%  on  amount  of 
Item  28 

Normal  tax  of  12  fo  on  amount  of 
Item  29 

Normal  tax  of  4.fo  on  amount  of 
Item  32 

Surtax  at  1918  rates  (see  surtax  table 
on  page  1  of  instructions) 

Surtax  at  prior-year  rates  (see  surtax 
table  on  page  1  of  instructions)... 


.$...7.8..1.65...0C 


4100 


$ 410.01 


Total  tax . 


tn\ii\iii%ma(t^  of  amoimlof  Hem  F.pjg*  2). 

IlicolIl^  Hit  proCis,  and  eiccsS'proGu  tiiiti  paid  in 

1918  lo  lortlgii  cuuulries  and  possessions  of  tli«  U.  S!.. 

Balance  of  tax  dub  (Item  38 

minus  Items  39  and  40) 

Amount  of  tax  paid  on  submission 
of  return 


$_3.40_D0. 
9379  80 
'  164  P  6" 


30875  80 


3998  BO 


.44657  feo. 


34  bo 


44633^0 


$.11.1..58...|4.5.. 


I  Sweor  (or  affirm)  that  this  return,  including  the  accompanying  schedules  and  statements  (if  any),  has  been  examined  by  me  and,  to  the  best  of 
Ely  knowledge  and  belief,  is  a  true  and  complete  return  in  good  faith,  pursuant  to  the  income  tax  law  and  regulations,  of  all  taxable  gains,  profits, 
and  income  received  by  or  accrued  to  me  (or  tne  person  for  whom  this  return  is  made)  dtiring  the  year  1918,  and  that  all  deductions  entered  or  claimea- 
lierein  are  allowable  by  law. 


(II  return  is  made  by  agent,  the  reason  tberetcr  must  be  stated  on  tbis  line 

Sworn  to  and  subscribed  before  me  this .38  th day  of  ...Feb  ruary. 1919.        .<J.9.lin...?0.9-.-.. 

(Signature  of  individual  or  sgeot) 


,?A.^.^.i.?^...?.»— -J5n.e-a 

(Stgnfttuto  o(  oOicec  adQunisterlng  oath) 


.NQ.t.«tr.y...Pub.l.i.C- 

(Tille) 


.12Q..Bxx»adway. 

(Address  9<  IndividiuJ  or  (giBt)  t—utt 


Pace  2  of  Return 


RETURN  OF  INCOME  TAXABLE  AT  1918  RATES 


s 


Real  Estate 


A.  INCOME  FROM  BUSINESS  OR  PROFESSION. 


a.  Kind  of  buanees J^ainU.?acM?.e?....^nLd..ag.sai.    2.  Buflineea  addrees  ....1.3.0... Br.Q.3jlwaX 

3.  Total  Bclee  and  incoMB  from  budness  or  proteedonal  servicee 

COST  OF  GOODS  SC^D: 


6.  Material  and  supplies.. ■. 

6.  Merchandise  bought  for  sale 

7.  Other  costs  (submit  schedule  of  principal  items 

at  foot  of  page  or  on  separate  sheet) 

8.  Plus  inventories  at  beginning  of  year 

10.  Less  inven^ries  at  end  of  year 

11.  Net  Cost  of  Goods  Sold 


$.36000po.. 
13000 


16000^0 


._.6.000 
18000 


isooobc 


$66ogopo 


J'J 


OTHER  BUSINESS  DEDUCTIONS: 
12.  Salaries  and  wages  not  reported  as 
under  "Cost  of  Gooda  Sold " 


'Labor" 


13.  Rent 

14.  Interest  on  business  indebtedness 


15.  Taxes  on-business  and  business  property. 

16.  Repairs,  wear  and  tear,  obsolescence,  depletion,  and 

property  losses  (explain  in  table  below) 


17.  Bad  debts  arising  from  sales _ 

18.  Other  expenses  (submit  schedule  of  principal  items 

at  foot  of  page  or  on  separate  sheet) 

19.  Total  OthzS  Business  Deductions 


5  30000 
400C 


160(100 


...3.400 

.1300 

._.80.0 
1100 


$411.00 


.00 
Op 
00 
00 


no 


20.  Net  Cost  or  Goods  Sold  Plus  Other  Business  Deductions  . 

21.  Net  Income  from  Business  or  Profession 


il8JlQ0(LaQ 


si.onpp.oq 


INCOME  FROM  SAURIES,  WAGES,, COMMISSIONS,  BONUSES,  DIRECTOR'S  FEES,  AND  PENSIONS. 


I.  OCCCTATIOII. 


Director 


Director 


Vice-President 


2.  Name  and  Address  or  Emploteb. 


X.Y.Z.    Ccr'^oratlon 


Electrical  Manufacturing  Corr)oration 
..ka.ri]A.t?^.c..t.u.?..era_./jQo.cij3Ltlon 


Net  iNCOMn  from  Salaries,  etc.  (total  of  column  3  minus  total  of  column  4'> $...S.8.Qd.Q0.  $...450...  CO..  $.  .6  350,,  pO 


I.  Geoss  Income. 


$._1800 

looa 


40f^C 


..QQ 
OQ 


-300. 
150 


.00. 
00 


73300 


00 


C  INCOME  FROM  PARTNERSHIPS,  PERSONAL  SERVICE  CORPORATIONS,  AND  ESTATES  AND  TRUSTS  (not  including  interest  .n  tai-fr..  CTcnant  bonds  receired  through  fidud.rie.. 
Flilch  aboald  M  Included  in  Rem  F;  dlTidends.  wliich  should  be  Included  In  Item  Kta);  taxable  Interest  on  obligations  of  the  U.  fl..  which  should  be  included  In  Item  K(b),>or  income  taxable  at  1917  or 
prior-year  rat'PS— gee  tahle  14.  page  1) __ _ _-, , 


p.  PROFIT  FROM  SALE  OF  UND,  BUILDINGS,  STOCKS,  BONDS,  AND  OTHER  PROPERTY. 


1.  KniD  or  Pbofebtt. 


2.  Year 

AoQcmED. 


.1.9.1.2  ..iIi.S,„.Goy.eTOin.enjt...Wai^^^ 


3.  NAIIK  and  ADDBESa  OF  PlJBCaASES  OB  BBOKIB. 


Net  PRoriT  fbom  Sales  (total  of  columns  4  and  7  minus  total  of  columns  5  and  6) $-..8.QQQ  . O.Q  $..4500.  .0.0.  $...1,000  ..Qd$....8.00_   0.0 


S.  Okioinal  Cost     S.  Cost  07  Subse-     7.  Depbecution 
4.  BaJuI  Pbick.      orUabketValuk    quent  Improvb-       Subsequently 

UAKCH  1,  1913.  MENTS,  IT  ANY.  SUSTAIKED. 


3.0.0.0  m 


4500  00 


$._l.OQC..0i) 


$.._.ao.Q..Q.o. 


$ 3.3oqpo 


00 


E,  INCOME  FROM  RENTS  AND  ROYALTIES. 


1.  Kind  or  Pbopebty. 


-DaLelllng. 


2.  Name  and  Addbess  or  Tenant,  Lessee,  Etc. 


.J3aDrga..i3*..miljer 

6.Q....W&s.hlnH.t9.R....S.t.^.,.H.ew  Yftxk.. 


f.....aOQ..OQ 


Net  Income  from  Rents  and  Royalties  (total  of  column  3  minus  total  of 
columns  4,  5,  G,  and  71 


3.  Amount  of 
Rent  and 
RoYALTres. 


$......§.Q.c.Qg 


4.  RarAtM.  U  eab 

AND  Tba.1.  Oeso- 

•scrKCB.  D»pi-moi«, 

.KI>  f  BorasTT  LOCSBS. 


60  O.Q..  5...210 .  .00.|j.   .45....  00. 


7.  Other 

kxpenses 

(Explain  Below). 


'$....?00A0.0  $..,..300l.00l$......60  j00..Lr....310  ^  .0.0.  $...,.45..,  QD..  s .3,85  ^ 


F.  INTEREST  ON  CORPORATION  BONDS  CONTAINLNG  TAX-FREE  COVENANT,  ON  WHICH  A  TAX  OF  2%  WAS  PAID  BY  DEBTOR  CORPORATION 

(including  such  interest  received  through  fiduciaries) 


^20^  OQ 


G.  OTHER  INCOME  (roI  including  dividends,  or  interest  on  obligations  of  the  United  States). 


i 


1.  Interest  on  bonds,  morigagea,  and  other  obligations  of  domestic  and  resident  corporations  except  as  reported  in  Item  F 

2.  Interest  on  bonds  of  foreign  countries  and  corporations  and  dividends  on  stock  of  foreign  corporations.. 

3.  Interest  on  bank  deposits,  mortgages,  etc . 

4.  In tQTQBt on    Not 9 

5. „... .. 


Net  Total  (total  of  column  1  minus  total  of  column  2). 


1.  Gross  Incomb.      '■  D^^wtions, 


.8.0.0. 

400 


1340 
200 


00. 
P.O. 
00 


$3640...|00. 


00 


$ AD 


160 


00 


s  .160,..00.j..248.0  00 


H.  TOTAL  NET  INCOME  FROM  ABOVE  SOURCES ^.3965.  [00 


I.  GENERAL  DEDUCTIONS  NOT  INCLUDED  ABOVE. 


1.  Interest  paid  or  accrued pR.?. 00 . 


2.  Taxes  paid  or  accrued. 


1600 


.0.0 
00 


3.  Lossesbyfire,  storm,  etc.  (explain 
in  table  below) 


A    Contributions  (explain  below). 


s.2.o.o.o..o.a 


5000  bo 


5.  Other  deductions,  if  any  (explain 
below) 


.4Q0.0.0Q 


jijsqo 


00 


J.  Total  net  income  on  which  normal  tax  is  to  be  calculated  at  1918  rates  (H  minus  I)  (enter  as  25,  page  1) . 

K(a).'  CHvidends  on  stock  of  corporations  orgamzed  or  doing  business  in  the  United  States  (not  including  income  from  personal  service  corporations): 

Received  directly,  $ w.«_Qu0.a. ;  received  through  partnerships,  personal  service  corporations,  aijd  fiduciaries,  $.S5.^Q0.«. Total 

K(b).  Taxable  interest  on  bonds  and  other  obligations  of  the  United  States  issued  after  September  1,  1917  (see  instructiona,  page  2).. 

L  Total  net  income  subject  to  surtax  at  1918  rates  (if  this  amount  is  $5,000  or  loss,  make  your  return  on  Form  1040A,  unless  you  had  income  taxable  at  1917 
or  yirior-yonr  rato.^) 


*8..41..6.5.i0.0 


$3.0.QD0. 


0-0 


$114169  00 


ENTER  IN  THIS  TABLE  DETAILS  CONCERNING  REP^LRS,'  WEAR  AND  TEAR,  .PROPERTY  LOSSES,  ETC,  CLAIMED  AS  DEDUCTIONS  IN  SCHEDULES  A,  E,  AND  1  ABOVE. 


[vETEB 

o"A," 

!1S"0R 


2.  Kind  or  Peopeety  (ip  BuiLnnJoa,  State  also  Material  of 

WUICU  CoNSTEUCItD). 


4.  Cost  op  Prop- 
ERiv (OR  Market 

VALUE 

Makch  1, 1913). 


5.   P.EPAIRS  (not 

Offset  by  Claims 

FOR  Wear  and 
Tear  akd  Losses). 


9.  Cadsx  or  X.OSS. 


riant ,  niach  in  e.ry.jt.e.t  c . 


1910 


34000 


....Reii.t.e.l;..*?.el.l.iEig..liD.u.B.e. 


1.915 8.0.QQ. 


00 


600   00 


0.Q 


.1.00. 


5f 


6000 


.0.0 


.3-1 


4aD. 


00 1 1300  bo 


D.Q. IfiQ. 


00. 


.F-iJte.. 


.2oad-00 


EXPLAf'JATION  OF  DEDUCTIONS  claimed  in  Schedule  A,  lines  7  and  18;  Schedule  B,  column  4;  Schedule  E,  column  7;  Schedule  G,  column  2;  and  Schedule  I.  Items  4  and  5. 


.Sc.h.e.du.le..".A!'....Lin.e...7.-.SP-e.c.lal....41.$.CQun.t.B*.L.i^^^  „ 

^?9.'^.^*^.-k®...!!^?.!'....P.9.^.V^?...-4--....St..en^  

g.^.h.e du.le...»G." ...C,o.lumn-.2...-.-Accr\:^d  .inter-e&t-- xef u^  4  aad  5  Red  -Cr.o.s^ -& -y^-J-ya-tfi-S ec *  yj 


Page  1  of  Instructions 


INSTRUCTIONS  FOR  FILIING  INDIVIDUAL  INCOME  TAX  RETURN  FOR  NET  INCOMES  OF  MORE  THAN  $5,000 


I.  HOW  TO  DECIDE  WHETHER  TO  MAKE  A  RETURN. 

1.  Calculate  your  net  income  by  filling  in  page  2  of  tjjo  work  sheet  according  to  page  2 
vt  tlic  instrucduns.  ,  .  ,  .,., 

2.  Add  the  net  income  of  your  wife  (or  husband)  and  dependent  minor  children,  if 
any,  except  as  provided  in  paragraph  5.  '  ,  ,  , 

■  3.  The  total  family  income,  calculated  in  accordance  'with  parssgraphs  1  %m  2,  must 
be  reported,  either  in  your  return  or  in  a  separate  return  by  wife  (or  husband),  if  it  equaled 
or  exceeded — 

(a)  S2,000  if  you  were  married  and  lived  with  yaar  wife  (jjr  husband). 

(b)  $1,000  if  you  were  not  married  or  did  not  live  with  your  wife  (or  husband^. 

4.  In  any  case,  you  must  make  a  return  if  your  net  income  cfjualled  or  exceeded  the 
amount  of  your  personal  exemption,  not  including  any  additional  exemption  allowed  you 
as  head  of  family  or  on  account  of  dependents. 

5.  Income  of  a  minor  or  incompetent,  if  derived  from  a  separate  estate  undCT  control 
cf  a  guardian,  trustee,  or  other  fiduciary,  must  be  reported  by  his  guardian  or  other  legal 
representative. 

6.  If  your  wife  (or  husband)  had  any  separate  income,  she  (or  he)  should  make  a 
separate  return. 

II.  ACCRUED  OR  RECEIVED  INCOME. 

1.  If  you  keep  books  showing;  income  accrued  and  expenses  incurred  during  the  year, 
make  your  return  from  your  books,  but  do  not  fail  to  include  all  your  income  even  if  it 
id  not  entered  in  your  books. 

2.  if  y«iu  do  not  keep  books  showing  income  accrued  and  expenses  incurred,  report 
income  received  and  expenses  paid. 

3.  If  you  report  income  accrued,  you  must  include  all  income  that  accrued  in  1917 
but  was  not  received  until  1918,  unless  it  was  reported  in  last  year's  return. 

4.  If  you  report  income  received,  you  must  include  all  income  constructively  received, 
as  bank  interest  credited  to  your  account. 

III.  RECEIPTS  EXEMPT  FROM  TAX. 

The  following  classes  of  receipts  are  exempt  from  income  tax,  and  need  nbt  be  reported 
on  pacre  2  of  the  return.  However,  nontaxable  income  of  the  classes  described  in  para- 
graphs 1,  3,  4,  5,  and  6  should  be  reported  in  table  11,  page  1  of  the  return. 

1.  Pay  not  exceeding  $3,500,  for  active  services  in  the  military  and  naval  forces  of 
the  United  States. 

2.  Gifts  (not  made  as  a  consideration  for  8er\'ice  rendered)  and  wonay  and  property 
acquired  under  a  will  or  by  inheritance  (but  the  income  derived  from  money  or  property 
received  by  gift,  will,  or  inheritance  is  taxable  and  must  be  reported). 

3.  Interedt  on  bonds  and  other  obligations  of  the  United  States  issued  be/are  Septem- 
ber 1,  1917,  and  on  such  bonds  and  other  obligatiom  issued  since  that  date,  provided  your 
holdings  do  not  exceed  the  exemptions  allowed  by  law.  See  table  13,  page  1  of  return, 
and  instructions,  page  2,  under  K(b). 

4.  Interest  on  bonds  and  other  obligations  of  United  States  pOEceestoos  (Philippine*, 
Porto  Rico,  etc.). 

5.  Interest  on  bonds  and  othet  obligations  of  States,  territories,  political  subdivisions 
ihereof  (such  as  cities,  counties,  and  townships),  and  the  District  of  Columbia. 

6.  Interest  on  Federal  P'arm  Loan  bonds. 

7.  Proceeds  of  life  insurance  jxjiicies  paid  on  the  death  of  the  insured. 

8.  Amounts  received  by  the  insured  under  life  insurance,  endowment,  and  annuity 
contracts,  provided  such  payments  do  not  exceed  the  premiums  paid  in.  The  amount 
by  which  the  total  payments  that  have  been  received  exceed  tire  total  premiums  paid  in 
is  incomo  and  must  be  reported  in  Schedule  G. 

9.  Amounts  received  from  accident  and  health  insurance  and  under  workman's  com- 
pensation acts  plus  the  amount  of  any  damages  received  by  suit  or  agreement  on  account 
of  injuries  or  sickness. 

IV.  FARMER'S  INCOME  SCHEDULE. 
If  you  are  a  farmer  or  a  farm  owner  renting  your  farm  out  on  shares,  get  from  the  col- 
lector and  fill  out  a  "Schedule  of  Farm  Income  and  Expenses."  Transfer  tho  net  farm  in- 
come to  line  21  of  Schedule  A  of  the  return.  Report  income  from  salaries,  rents,  interest 
sales  of  property,  etc.,  in  Scjiedules  B  toGof  the  return.  Send  your  Schedule  of  Farm  In- 
come and  Expenses  with  the  return  to  the  collector. 

V.  PERIOD  TO  BE  COVERED  BY  RETURN. 

1.  You  must  report  your  net.income  for  the  calendar  year  1918,  except  under  the  con- 
ditions stated  in  paragraph  2. 

2.  If  you  are  engaged  in  business  and  keep  books  of  account  which  are  regularly  closed 
t.ich  year  at  the  end  of  some  month  other  than  December  to  determine  your  annual  profit 
or  loss,  you  may,  after  obtaining  the  Commissioner's  permission,  make  a  return  covering 
(he  period  from  January  1,  1918,  to  the  date  on  which  you  closed  your  books,  and  there- 
after for  each  period  of  12  months. 


3.  If  you  make  a  return  for  a  part  of  the  qalentiiir  year  1918,  your  pcrson.Tl  exemp- 
tion shall  be  as  many  twelfths  of  the  amount  that  would  bo  allowed  for  a  full  year  as  there 
are  months  in  the  period  covered  by  tie  return 

4.  Tho  dates  on  which  the  period  covered  by  the  return  begins  and  ends,  if  other 
than  the  caloudar  year  1918  must  be  plainly  stated  at  the  head  of  the  return;  answers  to 
questions  5,  6,  and  7  must  D9  given  for  that  period;  and  the  aflSdavit  must  be  changecl 
accordingly. 

VI.  PERSONAL  AND  FAMILY  EXEMPTION. 

1.  If  you  were  married  and  lived  with  your  wife  (or  husband)  or  were  head  of  a  family 
in  1918,  you  may  subtract  from  your  net  income,  before  calculating  your  tax,  a  family 
exemption  of  $2,000  plus  $200  for  each  person  under  18  (or  mentally  or  physically  defective) 
who  received  his  chief  support  from  you.  If  husband  and  \vife  make  separate  returns,  thig 
exemption  may  be  claimed  by  either  (but  not  by  both)  or  may  be  divided  between  them. 

2.  If  you  were  not  married  or  did  not  live  with  wife  for  husband)  and  were  not  head 
of  a  family  in  1918,  you  are  entitled  to  a  personal  exemption  of  $1,000  pjus  $200  for  each 
dependent  person  under  18  (or  mentally  or  ph)'sically  defective)  who  received  his  chief 
support  from  you. 

3.  If  jou  were  entitled  to  any  of  the  foregoing  exemptions  during  a  part  of  the  year 
only,  you  may  claim  as  many  twelfths  of  the  exemptions  stated  as  there  were  months  in 
such  part  of  the  year.    Any  part  of  a  month  may  be  counted  as  a  month. 

4.  The  personal  or  family  exemption  must  be  reportctl  on  line  26,  page  1  of  the  return, 
and  must  be  supported  by  answers  to  questions  5,  0,  7,  and  8. 

5.  A  "head  of  family"  is  a  person  who  is  the  chief  support  of  one  or  more  persons 
living  in  his  household,  who  are  closely  related  to  him  (or  her)  by  blood,  marriage,  or 
adoption. 

VII.  AFFIDAVIT. 

1.  The  affidavit  must  be  executed  by  the  person  whose  income  is  reported  unless  he 
is  a  minor  or  incompetent,  or  unless  he  is  ill,  absent  from  the  country,  or  otherwise  inca- 
pacitated, in  which  case  the  legal  representative  or  agent  may  execute  the  affidavit. 
However,  a  minor  making  his  own  return  may  execute  the  affidavit. 

2.  The  oath  will  be  administered  without  charge  by  any  collector  or  deputy  collectot 
of  internal  revenue,  or  (if  you  are  in  tbe  military  or  naval  service  of  the  United  States) 
by  any  military  or  naval  otlicer  who  is  authorized  to  administer  oaths  for  purposes  of  mili- 
tary or  naval  justice  and  administration.  If  an  internal  revenue  officer  is  not  available, 
tbe  return  should  be  sworn  to  before  a  notary  public,  justice  of  the  peace,  or  other  person 
authorized  to  administer  oaths. 

sflU.  WHEN  AND  WHERE  THE  RETURN  SHOULD  BE  SENT. 

Send  yoar  return  to  the  collector  of  internal  revenue  for  the  district  in  which  you 
live  or  have  your  princijjal  place  of  business  so  that  it  will  reach  him  on  or  before  March 
15,  1919.  If  the  address  of  the  collector  is  not  printed  on  the  return  and  you  do  not  know 
it,  aek  at  the  poet  office  or  bank. 

IX.  WHEN  AND  TO  WHOM  THE  TAX  MUST  BE  PAID. 

1.  The  tax  should  be  paid,  if  possible,  by  sending  or  bringing  with  the  return  a  check 
or  money  order  drawn  to  the  order  of  "  Collector  of  Internal  Revenue  at  (insert  name  of 
city  and  State]." 

2.  Do  not  send  caah  through  the  mail,  or  pay  it  in  person  except  at  the  office  of  the 
collector  or  a  regularly  established  internal  revenue  stamp  office. 

3.  At  least  one-fourth  of  the  tax  is  due  at  the  same  time  that  this  return  is  due. 

4.  An  additional  amount  suQicient  to  bring  the  total  payments  up  to  oa»-balf  of  the 
tax  must  be  paid  on  or  before  June  15,  1919. 

5.  An  additional  amount  sufficient  to  bring  the  total  payments  up  to  three-fourths  of 
the  tax  must  be  paid  on  or  befoie  September  15,  1919. 

6.  The  entire  remainder  of  the  tax  must  be  paid  on  or  before  December  15,  1919. 

7.  If  any  payment  is  not  made  when  due,  the  entire  unpaid  balance  of  the  tax  will 
become  due  10  daysifter  demand  therefor  by  the  collector. 

8.  If  you  pay  in  cash,  do  not  fail  to  get  a  receipt  at  the  time  of  payment.  It  you  pay 
by  check  or  money  order,  your  canceled  check  or  your  money  order  receipt  will  serve  as 
a  receipt. 

X.  PENALTIES. 
For  Making  False  or  Fraudulent  Return. 
Not  exceeding  $10,000  or  not  exceeding  one  year's  imprisonment,  or  both,  in  the 
discretioE-of  the  court,  and,  in  addition,  50  per  cent  of  the  tax  evaded. 

For  Failing  to  Make  Return  on  Time. 
Not  more  than  $1,000,  and,  in  addition,  25  per  cent  of  the  amount  of  tax  due. 

For  Failing  to  Pay  Tax  When  Due. 
Five  per  cent  of  the  amount  due  but  unpaid,  plus  12  per  cent  interest  ner  annum 
for  the  time  during  which  it  remains  unpaid. 


TABLES  AND  INSTRUCTIONS  FOR  CALCULATION  OF  SURTAX. 


SURTAX  RATES  FOR  1918. 


,\mount  of 
net  income. 

Ilatc. 

Total  surtax 
on  each 
amount. 

Amount  of 
uct  income. 

Rate. 

Total  surtax 
oncacb 
amount. 

A 

B 

C 

A 

B 

C 

85,000 

28% 
31^ 

ts.iio 

8,690 

6,000 

1% 

$10 

.62  OOO 

8,000 

ri 

60 

M.OOO 

9,290 

66,000 

9,910 

4% 

190 

68,000 

32% 
33% 
34% 
35% 
36% 

39% 
40% 

4.3% 

46% 

"3 
48% 

i 

60% 

"1 
65% 

10,550 

16,  OM 

5% 

13^ 
15% 

410 

70,000 
72,000 

11,210 
11,890 

18,000 

550 

74,000 

12,690 

710 

76,000 

13,310 

890 

78,000 

14,050 

14,000 

1,090 

80,000 

14,S10 

26,000 

1,310 

82,000 

15,690 

1,550 

84,000 

16,390 

30,000 

l.SlO 

80,000 

17,210 

2,090 

88,000 

18,050 

2.390 

90,000 

18,910 

36,000 

18% 

2,710 

92.000 

i9,790 

38,000 

3,050 

94,000 

20,690 

40,000 

3,410 

86,000 

21,610 

42,000 

209? 

3,790 

98,000 

22.550 

44,000 

4,190 

I0O,CO0 

23,610 

21% 
22% 

4 

27% 

4,610 

150,000 

49,510 

5,050 

200.000 

77,510 

60,000 

6,510 

300,000 

137,510 

62,000 

6,990 

590,000 

263,510 

64,000 

6,490 

1,000,000 

483,510 

56,000 

7,010 
7,550 

1,000,  OOW- 

58,000 

SURTAX 

RATES  F 

OR  1917. 

SURTAX  RATES  FOR  1918. 

Amount  of 
Dttiocome. 

Rate. 

Amount  o( 
surtax  at 
each  rate. 

Amount  of 
Oct  income. 

Rate. 

Amount  of 
surtax  at 
each  rate. 

A 

B 

C 

A 

B 

C 

»,000 

"'~l%" 

-—-.- 

»20,000 
40,000 

1% 

I2'.10 

12,500 

7S 

00,000 
80,000 

400 

eoo 

4%' 

100 

100,000 

800 

40  00O  • 

27^ 

250 
1,60U 

150,000 
300,000 

W 

2,600 
3,000 

2,400 

250,000 

7% 

3,500 
4,000 
18,000 
60,000 

80,000 

100,000 

3,400 
4,400 

300,000 
600,000 

sf 

130,000 

13,  .500 

1,000.000 

iif 

15,500 

1,500,000 

65,000 

18,500 

2,000,000 
2;  000,000+ 

12% 

60,000 

500,000 

750,000 

1,000,000 

61^ 

21,000 
92,000 
123,000 
137,500 
395,000 
310,000 

13% 

SiniTAX  RATES  FOR  1913-15. 

1,600,000 
2,000,000 
»,  000, 000-1- 

ta),ooo 

60,000 

75,000 

"~W" 

«300 
600 

100,000 

3% 

760 

250,000 

i 

8,000 

• ■ 1 

500,000-)- 

12,600 

CALCULATION  OF  SURTAX  AT  1918  RATES. 

To  compute  tbe  amount  of  surtax  on  en;  amount  of  net  Income  in  excess  of  55,000: 

First:  Find  in  column  A  tiie  largest  sum  which  is  less  than  the  amount  ol  the  total  net  income  sab}ect  to  surtax  at  1818  rates  fllem  L.  naia 
2,  or  Item  15,  paRC  1,  ot  tlio  return). 

Second:  Fmd  in  column  C  the  corresponding  amoiuit  of  total  surtax. 

Tliird:  To  tho  amount  ofsurtaxlouna  as  above  add  an  amount  computed  ns  follows:  Subtract  irom  tbe  net  income  the  sum  found  in  column 
A  and  multiply  tbe  remainder  by  the  rate  shown  on  the  oe.it  line  belcr  in  column  C. 

The  sum  of  these  two  amounts  is  the  total  surtax  due. 


1.  Largest  sum  in  column  A  which  is  less  than  the  amount  of  the  total  net 
income 


2.  Total  biirtax  thereon  shown  in  column  C 

3.  Remainder  of  net  income  after  subtracting  Item  1,  above 

4.  Snrtai  on  this  remainder  at  rate  shown  In  colnmn  B  on  line  below  that  from  1 

was  taken — 


5.  Total  surtax  due  'sum  of  Items  2  and  4). 


2.  Example: 

Net  income 

»13,S00. 


$12,000.00 

190.00 

1, 800. 00 

90.00 

280.00 


3.  Computation  of  — 
on  Item  15,  page  1 
of  the  return 


lax 


§.....100^0Q.Q. 


?      33^510 

5      14,165 

5       '7;365 

■"   ■"30,'87'5 


.QQ 
OQ 
00 
80 
80 


Item  S,  column  3,  sbould  be  entered  as  Item  36,  paze  1  olttae  return. 


CALCULATION  OF  SURTAX  AT  PRIOR- YEAR  RATES. 

To  calculate  surtax  at  1917  rotes: 

First:  Enter  on  tbe  first  line  0  f  colunm  1 .  below,  tho  amount  of  Item  13,  page  1  of  the  rstnm. 

Second:  Enter  in  column  2  <^ither  (a)  tho  next  larger  amount  shown  in  column  A  of  the  1917  surtax  table,  or  (b)  the  amount  of  Item  15, 
page  1  of  the  return,  if  less  than  such  amount. 

Third:  Enterin  column  3  the  difference  between  the  amotmts  entered  in  columns  1  and  2. 

Fourth:  Enter  in  colunm  i  tne  rate  ol  tax  shown  In  column  15  o(  the  surtax  table  on  tbe  same  line  as  tho  amount  referred  to  In  (a)  of  the 
second  step. 

Filth:  Enterin  column  5  the  product  of  figiU'es  in  columns  3  and  4. 

If  the  amount  ol  Item  18is  greater  than  the  amount  in  column  A  of  tho  1917siirtax  tablereferred  to  in(a)  of  the  second  step,  proceed  asfollow*: 

Sixth:  Enter  on  the  second  line  of  column  1  the  largest  amoimt  in  column  A  of  the  surtax  table  which  is  smaller  than  Item  18. 

Seventh:  Enterin  column  2  the.Tmouutofltein  18. 

Eighth;  Enterin  column  3  tbe  f'itTerence  between  the  amounts  entered  in  columns  1  and  2. 

Ninth:  Enterin  column  4  the  rate  shown  in  column  B  of  the  surtax  table  on  the  lino  below  that  on  which  Is  showT  the  amount  entered 
on  the  second  1  ine  0  f  column  5 . 

Tenth:  Enterin  column  5  the  product  of  the  figures  in  columns  3  and  4. 

Eleventh :  Enter  on  line  3,  column  5,  the  sum  of  the  amoimts  shown  in  column  C  of  tl*  surtax  table  opposite  the  pcrcoutsges  (if  fny)  shown 
In  column  B  between  the  percentages  that  were  entered  on!  ines  1  and  2  of  column  4.     / 


1. 

2. 

3. 

4. 

(Percent.) 

5. 

1.  $...I1.4a6.5...( 

2.  137^835 

)Q.. 
)0 

J  137^835 
i3C),83"5 

50 
DO 

$...13.^.e.e.Q. 

3,000 

00 
00 

37 

5 

5        3688 
150 

30 

00 

3.  ...  130,835 ... 

00 

134,835" 

DO 

4,000 

00 

4 

160 

00 

4 

5.  

6.  



Total. 


3998       130 


The  total  ol  column  5  should  be  entered  as  Item  37,  pige  1  ot  the  return. 

NoTK.— If  you  received  stock  dividends  taxable  at  1916  or  at  1913-15  rates,  calculate  tho  tax  In  the  lame  maimer  described  for  1917  rates, 
.wliig  the  appropriate  surtax  tables  and  tbe  amounts  o(  Items  18  and  21  lor  I8I6  and  21  and  M  tot  1913-15.  i—tsn 


ftfe  2  tf  bsiraetiin 


INSTRUCTIONS  FOR  FILLING  IN  TAXABLE  INCOME 

A.  INCOME  FROM  BUSINESS  OR  PFtoFESSION. 


If  Ik  f«a  kas  m>  fta  ewotkfM  ill  atfria.  ■ 

.  w  I  trpanK  llMd  tf  »Mi;  uj  cllxh  il  Ktmel;  Is  lk< 


BepoTt  here  income  from — 
.    (a)  Sale  of  merchaadise,  or  of  products  of  manufacturing,  construction,  mining,  and 
agriculture.    (For  fanflncome  see  Inrtruction  IV  on  the  other  side  of  this  sheet.) 

(b)  Business  service,  such  aa  transportation,  storage,  laundering,  hotel  and  res- 
taurant service,  livery  and  garage  service,  etc.,  if  you  owned  the  business.  If  you  were 
engaged  in  the  business  aa  an  employee,  report  your  salary  or  wages  in  Schedule  B. 

(c)  A  profession,  such  as  medicine,  law,  or  dentistry,  if  you  practiced  it  on  your  own 
account.    If  you  were  employed  on  a  salary,  report  your  Miary  in  Schedule  B. 

In  general,  report  in  Schedule  A  any  income  in  the  earning  of  which  you  inciured 
expenses  for  labor,  rent,  etc.  Do  not  report  here  partnership  profits  or  profits  of  per- 
sonal Ber\ice  corporations,  which  should  be  entered  und^  C,  or  dividends  from  other 
corporations,  which  should  be  entered  under  K(a). 

If  you  are  a  fanner  (or  a  farm  owner  renting  your  farm  to  another  peraon  on  shares), 
enter  on  line  21  your  net  income  from  fanning,  as  shown  by  your  "Schedule  of  Farm 
Income  and  Expenses." 

Kind  of  business. — State  kind  of  goods  dealt  in  or  kind  of  services  rendered,  and 
whether  manufacturer,  jobber,  wholesaler,  retailer,  importer,  broker,  etc. 

If  you  keep  books  showing  income  accrued,  report  such  income  instead  of  cash 
received,  and  report  expenses  incurred  instead  of  expenses  paid. 

Income  received  from  sale  of  lands,  buildings,  equipment,  stocks,  bonds,  and 
other  property  not  dealt  in  as  a  business  should  be  reportea  under  D. 

If  you  have  a  complete  profit  and  loss  statement,  showing  all'^e  information  called 
for  under  "  Cost  of  gooas  sold  "  and  "Other  business  deductions,"  attach  it  to  the  return 
and  enter  the  amount  of  net  income  on  line  21,  Schedule  A. 

Total  sales  and  inuone  from  business  or  profession.— I^eport  the  total  amonnt 
derived  from  sales  or  from  services,  less  any  discounts  or  allowances  from  the  sale  price 
or  service  charge. 

Inventories. — If  inventories  were  taken  at  cost,  write  "C"  on  line  8,'immediately 
before  the  amount  column;  if  at  cost  or  market,  whichever  is  lower,  write  "  Cor  M." 

Other  business  deductions. — Do  not  include  cost  of  business  equipment  or  furni- 
ture, expenditures  for  permanefit  improvements  to  property,. or  living  and  family 
expenses.  Do  not  deduct  interest  on  your  own  investment  in  your  business,  or  salary 
or  wages  for  your  own  services  or  the  services  of  your  family,  unless  these  items  are 
included  as  income  in  Sch^ule  B  or  6.. 

Rent. — Report  here  rent  for  business  property  (not  including  rent  for  dw«Uisg 
you  occupy). 

Interest. — Report  hero  interest  on  business  indebtedness,  including  indebtedness 
incurred  to  purchase  or  carry  business  property. 

Taxes. — Report  here  only  taxes  on  business  property  or  for  carrying  on  bosineas. 
Do  not  include  taxes  assessed  against  local  benefits  of  a  kind  tending  to  increase  the 
value  of  the  property  assessed,  as  for  paving,  sewers,  etc.,  nor  Federal  income  taxes.. 

Repairs,  wear  and  tear,  obsolescence,  and  property  losses. — Report  here  (a)  ordinary 
repairs  required  to  keep  property  in  usable  condition,  (b)  depreciation  during  the  year 


on  business  property  only  to  the  extent  not  ofbet  by  repairs,  replacements,  or  Iosns 
claimed  as  deductions  in  this  or  pre\'iou8  returns,  (c)  reasonable  allowance  for  obsoles- 
cence (if  any)  of  business  property  for  which  no  deduction  has  been  claimed  elsewhere 
in  this  retium  or  in  any  pre\-iou3  return,  and  (d)  losses  of  business  property  by 
fir^  storm,  or  other  casualty,  or  theft,  not  compensated  for  by  insurance  or  otherwise 
and  not  made  good  "by  repairs  or  replacements  claimed  as  deductions.  Explain  these 
deductions  in  table  at  foot  of  page  2  of  return. 

Any  losses  of  property  not  used  in  your  business,  such  as  your  dwelling  or  house- 
hold furniture,  should  be  reported  in  Schedule  I.  ' 

The  amount  claimed  for  wear  and  tear  or  depreciation  should  not  exceed  the  original 
cost  of  the  property  (<«•  its  value  March  1,  1913,  if  acquired  before  that  date)  divided 
by  its  total  estimated  life  in  years.  ;\Vhen  the  amount  of  degreoiation  allowed  equals 
the  cost  of  the  property  (or  its  value  March  1, 1913),  no  further  claim  should  be  made. 

Do  not  claim  any  deduction  for  depreciatioil  in  the  value  of  a  building  occupied 
by  the  owner  aa  his  dwelling,  or  of  other  property  held  fot  personal  use.  Do  not  claim 
any  deduction  for  depreciation  of  real  estate  (exclusive  of  improvements  thereon), 
nor  for  deprecia^on  of  stocks,  bonds,  and  other  securities. 

Do  not  claim  depreciation  or  losses  of  articles  that  have  been  taken  into  your 
inventory  at  a  figure  reflecting  the  reduction  in  value. 

Depreciation  of  patents,  copyrights,  etc.,  and  depletion  of  mines,  etc. — If  you 
wish  to  claim  a  deduction  on  account  of  depreciation  in  the  value  of  patents,  copyrights, 
franchises,  and  other  legal  privil^es,  or  on  account  of  depletion  of  mines  and  oil  and 
gas  wells,  see  the  income  and  profits  tax  r^ulations. 

Bad  debts. — Report  only  debts  which  you  have  ascertained  to  be  worthless  and 
have  charged  off  during  the  year. 

A  bad  debt  offsetting  income  accrued  since  March  1,  1913,  will  not  be  allowed  as  a 
deduction  tmlesa  the  amount  waa  reflected  in  the  income  reported  for  the  year  in 
which  the  debt  was  created. 

State  under  "Explanation  of  deductions,"  at  the  foot  of  the  page,  how  the  debts 
were  ascertained  to  be  worthless,  or  if  the  deduction  is  based  on  a  reserve,  state  speci- 
fically the  basis  on  which  such  reeepre  has  been  computed.  Insolvency  of  the  debtor, 
inability  to  collect  by  l^al  proceedings,  or  inability  of  debtor  to  pay,  ascertained  by 
a  m^cantile  agency,  would  be  a  sufficient  indication  of  worthlessness. 

If  at  any  future  time  a  debt  charged  oS  as  worthless  and  allowed  as  a  deduction 
ia  collected,  the  amount  collected  must  be  returned  as  income. 

Unpaid  debts  are  not  deductible  if  made  good  by  recovery  of  property  sold  or 
seteotion  of  property  pledged. 

Bad  debts  arising  out  of  p^sonal  loans  should  be  reported  .in  Schedule  I. 

Other  expenses. — Do  not  include  your  personal  exemption  here.  This  is  to  be 
reported  as  Item  26. 

Net  loss. — If  the  net  cost  of  goods  sold  plus  other  biisiness  deduction  is  in  excess 
of  the  total  amount  of  sales  and  income  from  business  or  professional  swices,  report 
the  difference  as  a  loss  by  using  red  ink  or  a  minus  sign. 


B.  INCOME  FROM  SALARIES,  COMMISSIONS,  BONUSES,  DIRECTOR'S  FEES,  AND  PENSIONS. 

If  salary,  wages,  or  other  compensation  was  at  the  rate  of  $1,000  or  more  per 
annum,  report  it  en  a  separate  line,  together  with  the  occupation  or  position  and 
employer's  name  and  address.  All  other  income  from  salaries,  wages,  commissions, 
eta.,  at  a  rate  less  than  $1,000  per  anniun  should  be  reported  on  a  single  line. 


Do  not  report  here  pay,  not  exceeding  $3,500,  for  active  service  in  the  Army  or 
Navy  (see  Instruction  III,  paragraph  1,  on  the  other  side  of  this  sheet).  '  Report  such 
pay  in  table  11,  page  1  of  the  return. 

Explain  deductions  in  the  space  at  the  foot  of  page  2  of  the  return. 


C.  INCOME  FROM  PARTNERSHIPS,  PERSONAL  SERVICE  CORPORATIONS,  AND  ESTATES  AND  TRUSTS. 


Report  your  share  (whether  distributed  or  not)  in  the  profits  of  the  partnership  or 
personal  ser/ice  corporation  or  in  the  income  of  the  estate  or  trust  (if  placed  to  your  credit), 
not  including  the  part  of  such  share  that  consisted  of  dividends  on  stock  of  ordinarj- 
corporations  (to  be  inchided  in  Item  K  (a)),  interest  on  obligations  of  the  United  States 
(sec  table  13,  page  1  of  the  return,  and  instructions  under  K  (b),  below),  or  (in  the  case 
of  estates  and  trusts)  interest  on  corporation  bonds  containing  a  tax-free  covenant,  upon 
which  a  tax  of  2  per  cent  was  paid  (or  will  be  paid)  by  the  debtor  corporation  (to  be 
included  in  Item  F). 

Report  in  Schedule  B  salary  received  from  partnership  or  personal  service  corporation. 


Apportionment  of  partnership  income  between  years. — If  you  derived  income  from 
a  partnership  whose  fiscal  year  differed  from  the  calendar  year,  assign  to  1017  as  many 
twelfths  of  your  share  of  the  partnership's  income  (except  stock  dividends  and  Liberty 
Bond  interest  received  through  the  partnership)  as  the  number  of  months  of  tht  part- 
nership's fiscal  year  that  fell  m  the  calendar  year  1917.  Assign  to  1918  the  remainder 
of  your  share  of  the  partnership's  income,  except  stock  dividends  and  Liberty  Bond 
interest,  which  should  be  apportioned  as  provided  in  instructions  under  K(a)  and 
K  (b)  below. 


D.  PROFIT  FROM  SALE  OF  LAND,  BUILDINGS, 

Use  this  schedule  for  all  sales  of  real  estate,  and  for  sales  of  other  propcarty  that  you 
did  not  deal  in  as  a  business. 

If  the  profits  or  losses  on  sales  made  through  any  one  broker  aggregated  $1,000  *r 
more,  report  the  transactions  on  a  separate  line  with  the  name  and  address  of  the  broko'. 

Knd  of  property. — Describe  the  property  as  definitely  as  you  can  in  a  word  vi 
two,  as  "farm,"     house,"  "lot,"  "stocks,"  "bonds." 

Sale  price. — State  the  actual  consideration  or  price,  or,  in  case  of  an  exchange, 
the  fcur  market  value  of  the  property  received. 


STOCKS,  BONDS,  AND  OTHER  PROPERTY. 

Cost. — Enter  the  original  cost  of  the  property  or,  'S  it  was  acquired  before  March 
1, 1913,  its  fair  market  value  on  that  date.  Expenses  incidental  to  the  purchase  may 
be  included  in  the  cost  if  never  claimed  in  income-tax  returns  as  deductions  from  income. 
Enter  in  column  7  the  amount  of  wear  and  tear,  obsolescence,  or  depletion  sustained 
since  March  1, 1913  (or  since  date  of  acquisition  if  subsequent  to  March  1,  1913).  (This 
is  a  deduction  from  cost,  though  treated  for  convenience  as  an  addition  to  the  sale  price.) 

Losses. — If  the  total  of  columns  5  and  6  is  in  excess  of  the  total  of  columns  4  and 
7,  report  the  difference  as  a  loes  by  using  red  ink  or  a  minus  sign. 


E.  INCOME  FROM  RENTS  AND  ROYALTIES 

Kind  of  property. — Describe  briefly,  as  in  D. 

Amount  of  rent. — If  you  accepted'  crops  or  other  property  in  lieu  of  cash  rent, 
report  the  income  as  though  the  rent  had  been  paid  in  cash. 

Repairs,  wear  and  tear,  obsolescence,  depletion,  and  property  losses. — See  instruc- 
tions for  Schedule  A,  above.    Explain  in  taole  at  toot  of  page  2  of  the  return. 


Other  expenses  and  losses.-^Report  taxes  on  rented  or  leased  property  and  in- 
terest on  indeotedness  incurred  or  continued  to  pi^chase  or  carry  it.  Do  not  include 
taxes  assessed  against  local  benefits  of  a  kind  tending  to  increase  the  value  of  the  prop- 
erty asseesed. 


F.  INTEREST  ON  CORPORATION  BONDS  CONTAINING  TAX-FREE  COVENANT,  ON  WHICH  TAX  OF  2%  WAS  PAID  BY  DEBTOR  CORPORATION. 

This  item  should  include  all  interest  received  directly  or  througji  fidudariee  on     1     bonds.    If  exemption  was  claimed,  the-interest  received  must  be  reported  in  G.    (The 
bonds  of  corporations  organized  or  doing  business  in  the  tJnited  States,  containing  a  amount  of  tax  paid  by  the  debtor  corporation  is  treated  as  a  credit  against  the  tax  due. 

clause  by  which  the  debtor  corporation  agrees  to  pay  the  interest  without  any  deduction  See  Item  39,  page  1  of  the  return.) 

for  taxes,  pro\-ided  exemption  from  withholding  was  not  claimed  by  the  o■.^-^er  of  the 


G.  OTHER.  INCOME  (NOT  INCLUDING  DIVIDENDS,  OR 

Report  in  this  schedule  interest  on  bank  deposits,  notes,  mortgages,  etc.,  and  all 
other  income  not  reported  in  Schedules  A  to  F,  except  (a)  di\'idendB  from  coiporations 
organized  or  doing  business  in  the  United  States,  which  should  be  reported  as  Item 
K(a);  (b)  taxable  interest  on  obligations  of  the  United  States,  which  should  be  re- 
ported as  Item  K(b);  (c)  receipts  exempt  from  tax,  as  stated  in  Instruction  III  on 
the  other  side  of  this  ^eet;  (d)  partnership  profits  and  stock  dividends  taxable  at 
priOT  year  rates  (see  items  12  and  14,  ps^e  1  of  return). 


INTEREST  ON  OBLIGATIONS  OF  THE  UNITED  STi\TES). 

State  separately  income  from  eadi  source. 

If  you  received  any  interest  on  bonds  of  fqreign  countries  or  corporations,  or  any 
dividends  on  stock  of  foreign  corporations,  submit  with  the  return  a  schedule  showing 
(a)  name  of  country;  (b)  Kind  of  obligations  (whether  .national,  state,  or  municipal 
obligations,  or  bonds  or  stocks  of  corporations);  (c)  amount  of  principal;  and  (d)  amount 
of  interest  or  dividends. 

Deductions. — Explain  deductions  in  the  space  at  the  foot  of  page  2  of  the  return. 


I.  GENERAL  DEDUCTIONS. 


Intel  est. — Report  here  interest  paid  on  "personal  indebtedness  as  distinguished 
rom  business  indebtedness  (which  shotild  be  reported  under  A,  E,  or  G  above).  Do 
not  include  interest  on  indehtednees  incurred  for  the  purchase  of  bonds  and  other  obli- 
gations, the  interest  on  which  is  exempt  from  tax,  except  interest  on  indebtedness 
incurred  to  purchase  or  carry  obligations  of  the  United  States.  See  Instruction  III, 
p^e  1,  for  a  list  of  obligations  the  interest  on  which  is  exempt. 

Taxes. — Report  here  taxes  on  your  dwelling  and  household  property,  not  including 
those  assessed  against  local  benefits  of  a  kind  tending  to  increase  the  value  of  the  property. 
Do  not  include  Federal  income  taxes,  or  estate  or  inheritance  taxes. 

Losses. — Report  here  loasee  of  property  not  connected  with  your  trade,  business, 
or  pmfession,  sustained  during  the  year  from  fire,  storm,  shipwreck,  or  other  casualty, 
or  nom  theft,  which  were  not  compensated  for  by  insurance  or  otherwise.  Explain  such 
I  in  table  at  foot  of  page  2  of  return. 


Contributions. — ^Report  here  only  contributions  made  within  the  year  to  corpora- 
tions organized  and  operated  exclusively  for  religious,  charitable,  scientific,  or  educa- 
tional purposes,  or  for  the  prevention  of  cruelty  to  children  or  animals,  and  contributions 
to  the  special  fund  for  vocational  rehabilitation.  The  total  amount  of  contributions  to  be 
entered  here  must  not  exceed  15  per  cent  of  the  net  income  computed  without  the  benefit 
of  this  deduction.  Therefore,  if  Item  4,  Schedule  I,  exceeds  the  sum  of  your  total  net 
income  (Item  24)  and  Item  4,  then  Item  4  must  be  reduced  to  15  per  cent  of  such  sum 
and  your  total  net  income  must  be  recalculated  accordingly. 

Enter  under  "  Explanation  of  deductions,"  at  the  foot  of  page  2  of  the  return,  the 
name  and  address  of  each  corporation  to  whi^h  you  made  contributions  claimed  as 
deductions,  and  the  amount  paid  to  each. 

Other  deductions. — Bad  debts  arising  out  of  personal  loans  may  be  reported  here. 
(See  instructions  for  Schedule  A,  above.) 


Stock  dividends  which  were  paid  out  of  profits  or  surplus  accumulated  by  the 
distributing  corporation  prior  to  the  year  for  which  this  return  is  made  but  not  prior 
to  March  1,  1913,  should  not  bo  included  in  Item  K  (a),  but  should  be  reported  as  Item 
12,  a,  b,  and  c.  Item  14b,  col.  4,  and  Items  14c  and  14d  on  page  1  of  the  return. 


K  (a).  DIVIDENDS. 


Profits  of  personal  service  corporations  should  be  included  in  C  (except  such  part 
thereof  as  consisted  of  dividends  of  ordinary  corporations  and  interest  on  obligations 
of  tbe  United  States  issued  since  September  1, 1917). 


(d)  Totals  of  amounts  in  columns  b  and  c. 

(e)  Amount  by  which  each  amount  entered  in  coltunn  d  exceeds  the  msximnm 


exemption  for  that  class  of  obligations. 


K(b).  INTEREST  ON  OBLIGATIONS  OF  THE  UNITED  STATES  ISSUED  SINCE  SEPTEMBER  ;,  ldl7 

1.  In  «der  to  ascertain  the  amount  to  be  entered  under  K(b),  refer  first  to  Table 
13  oa  p^&  1  of  the  return. 

2.  If  any  amount  entered  in  coliunn  6  of  that  table  exceeds  the'mscdmum  exemp- 
tion for  the  same  class  of  obligations  (stated  in  column  7),  then  you  must  attach 

w  to  the  return  a  schedule  showing  in  separate  columns  the  following  information  for 
that  class  of  obligations: 

(a)  Periods  during  which  your  holdings  of  that  class  of  obligaliots  remained  un- 
changed (including  your  share  of  the  holdings  of  pSrtneiships,  personal  service  cor- 
porations, estates,  and  trusts,  and  also  any  holdings  the  interest  on  which  you  reported 
as  income  for  1917,  and  on  which  you  claimed  exemption  in  your  1917  return). 

(b)  Amount  of  obligations  held  by  you  individually  during  each  each  period. 

(c)  Your  share  of  the  holdings  of  each  partnership,  personal  serrice  corporation, 

rnft'^    <.p,t  („,,,<  ^pr''^''  'T.rh  such  T""'.'^  1. 


nership  ha\ing  a  fiscal  year  falling  partly  ^  ™.- —  .. ,. , 

received  through  such  partnershio  should  be  calculated  in  a  separate  column  g  ol 
the  schedule.    Enter  in  this  column,  for  each  period  specified  in  column  a,  either  ( 1)  . 
the  amount  entered  in  column  for  (2)  the  interest  on  your  share  of  the  partnership  s 
holdings  (shovm  in  column  c),  whichever  is  the  smallvT. 

4.  Enter  as  Item  K  (b),  on  page  2  of  the  return,  the  tot^jrf  column  f  for  all  clafflee 
of  obligations,  less  aa  many  twelfths  of  the  total  of  column  "l  (if  any)  as  the  number 
of  months  of  the  partnership's  fiscal  year  that  fell  ia  1»17.  Enter  the  amount  deducted 
as  Item  1  lb  (column  6)  on  page  1  of  the  return. ,  _,, 


lill  work  stiecl  first 

DELIVER  OR  SEND 

THIS  RETURN 

WITH  PAYMENT 

TO  COLLECTOR  OF 

INTERNAL 
REVENUE  ON  OR 

BEFORE 
MARCH  15, 1919 


DETACH  AND  KEEP 

WORK  SHEET 

AND  INSTRUCTION 

SHEET 


Page  1  of  Return 

Form  1040A.— UNITED  STATES  INTERNAL  REVENUE  SERVICE 

INDIVIDUAL  INCOME  TAX   RETURN 

FOR  NET  INCOMES  OF  NOT  MORE  THAN  $5,000 
For  Calendar  Year  1918 


IF  NAME  AND  ADDRESS  PRINTED  BELOW  ARE  INCORRECT  PLEASE  MAKE  CORREaiONS 

JOHN  DOE 

5  West   10th  Street 
New   York   City> 


Do  not  wnic  m  (Ms  space 
FIRST  PAYMENT 


(Cashier's  Stikinp.) 


i 

CASK    CHECK     M.O.  g 

O 

o 

H 
~    03 

U) 


Examined  ij 


1.  Did  you  2.  If  so,  what  address 

S™ for'SiT? ...lea ttftSlT.!.1......5...l3.8.t...l0.th..Slreet.,..New  

3.  To  what  col-  4.  Give  number,  if  any,  assigned  to 

iprtnr's  oflioe       ^      ■.«....      .         ,t            v       i.              Vou  for  1917  if  it  does  not  appear           ^^  r- -i  - /-s ».. 
was  it  sent? fmji...Diilt-r  J.i:^t-,.„  N.$W  „  YQ.  r.K  ,...„     In  address  at  head  of  return &5lX.^9.Z 

(Give  district  or  city  and  State.) 

6.  Were  you  in  1918  6.  If  not,  were  you  the  head  of  a 

married  and  living  family  aa  defined  in  instructions 

with  wife  (or  husband) ?...yB.fl         under  "Personal  Exemption?"  ..rr.~~ 

H.  If  you  claim  any  additional  exemption  on  ac- 
count of  dependent  persons  other  than  your 


How  many  dependent  persons  under  18  (or 
mentally  cr  physically  defective)  received     ^ 
their  chief  support  from  you  during  1918  ?.— yU.Qs 
9,  Wnte  *'R"  if  this  return  shows 

^.uaui,  <ji  UCJ.1CUUC111,  jjcinuijcs  uiiici  Liiixu.  yijui        ^_  ifiCome  Tcceived,  or  "A"  if  i^nu       S 

children,  what  was  their  relationship  to  you  ?  7^...^.^. shows  income  accrued *>. ^ 

> 

OS 
H 

O 

o 

H 

-    H 

13.  Enter  in  this  table  details  concerning  repairs,  wear  and  tear,  and  property  losses,  claimed  as  deductions  in  Scheduled  A,  E,  and  I    nJ 
on  page  2  of  return  (see  instructions'):- jJ 

-  -  y 

o 


10.  Did    your   wife    (or  husband)   or        „ 
minor  child  make  a  separate  return?  ...Xt.Q... 

(If  so,  give  name  and  address  thereon.) 

11.  Did  you  or  your  wife  (or  husband)  or 
dependent  minor  children  receive 
any  interest  on  U.  S.  Liberty  Bonds, 
or  any  salary  not  reported  elsewhere        ._ 
in  this  return  or  in  a  separate  return?   ....N.Q— 
(If  80,  give  sources  and  amoiints.) 

12.  Enter  name  and   address  of  each 
organization  to  which   you  made 
contributions    claimed    as    deduc- 
tions, and  amount  paid  to  each. 

Red  ..Cross New...yp.rk...C.i.ty. I.35,.00. 

I..M...C^.„A. '^ "^ .1 35^00 

1.  Refer 

to  "A," 

"E,"  or 

"I." 


2.  Kind  of  property. 
(It  buildings,  state  also  ma- 
terial of  which  constructed.) 


3.  Year 

ac- 
quired. 


4.  Cost  of  property 

(or  market  value 

March  1,  1913). 


.S.tjable i916ilQaQ0J..r-.r 

L.....I L.. 


5.  Repairs  not 

ofTset  by  claims 

for  wear  and  tear 

or  losses. 


.-2G0. 


Wear  and  tear  (depreciation)  and  depletion 
charged  off — 


7.  Amount  pre-      8.  Amount  this 
Rate. I      vious  years.  year\ 


.10.0.0. 


Losses  not  compensated  for  by 
insurance. 


9,  Cause  of  loss. 


10.  Amount  of       ^ 
loss. H 


03 


Q 

< 

a 

» 
125 

H 

g 


CALCULATION  OF  TAX 


M.  Nel  income  shown  on  page  2,  Item  J 

N.  Less  persona!  exeraplion  (see  Inslruction  VI) . 
0.  Balance  (income  laxable  at  ^fc). 


S300 


8.1^15.1 


NOTE.— If  the  amount  online  O  exceeds  Sl.OCO,  the  excess  is  taxable  at  12%, 
and  your  return  should  be  made  on  Form  1040. 


Do  not  write  here 


P.  Tax  dae  (6%  on  amount  of  Item  0) 

Q.  Less  normal  tax  of  2%  on  Item  F 

R.  Balance  of  tax  due 

S.  Amount  of  tax  paid  on  submission  of  return 


$.,.....7.23.0- 
3  00 


$....._?.  6  9CL. 
$.....  J1.7.Z3... 


AFFIDAVIT 

I  swear  (or  affirm)  that  this  return,  to  the  host  of  my  knowledge  and  belief,  is  a  true  and  complete  statement  of  all  taxable  gains, 
i  profits,  and  income  received  by  or  accrued  to  me  (or  the  person  for  whonj  this  return  ia  made)  during;  the  year  1918,  ana  that 
ill  deductions  entered  or  claimed  herein  are  allowable  under  the  law.  y 


Sworn  to  and  subscribed  before  me  this day  of  .. 


(If  return  is  made  by  agent,  the  reason  therefor  must  be  stated  on  this  line.) 

;a9i9.  ( Slgiig;li„ J.o.lin._D.o.e. 

(Signature  of  individual  or  agent.) 


(Signature  of  olTicer  administering  oath.) 


(Title.; 


(Address  of  individual  or  agent.) 


P^sScfRehuD. 


RETURN     OF    TAXABLE     INCOME  pn«'«JWWome  of  wife  (or  husband)  .nd  dependent  mlnwN 

\  children,  or.Iess  ra-»orted  in  separate  returns  (sje  InslructJOB  I)  / 


A.  INCOME  FROM  BUSINESS  OR  PROFESSION. 


1.  Kind  of  bosiness ^^''^y    OOOJB 


2.  Business  address„.-5--.1ULfi±„lQill_..St.^_JIfijy_J!CGX]SL. 


3.  Total  sales  and  inooaie  from  business  or  professional  services 


COST  OF  GOODS  SOLD: 

6.  Ifaterial  and  supplies-.. ........ 

6.  Mercliandise  bought  for  sale 

7.  Othftrrvwfg  

8.  Plus  inventories  6t  beginning  of  year 

0.  Total  .-...^ .. 

10.  Less  Invuitories  at  end  of  year..^. 
IL  |Tet  Cost  or  Goods  Solo. 


._lQO.d.QCL. 

500  00 
20000  00 


t3.a5QQ.QD. 


,  30000  00 

]$13S00|CD. 


^THER  BUSINESS  DEDUCTIONS: 

12.  Salaries  and  wages  not  reported  as 

"Labor"  under  "Cost  of  Goods  Sold".. 

13.  Kent 

14.  Interest  on  business  indebtedness 

15.  Taxes  on  business  and  business  property 
10.  Eopairs,  wear  and  tear,  and  property 


S-.5.Q.0.Q 
3500 


500  00 
80000 
"50060' 


17,  Bad  debts  arising  from  sales 

18.  Other  expenses 

19.  Total  Otheb  Business  Deductions  |$~:~~.„y| .:?:.. 


600 


OQ.. 


00 


20.  Net  Cost  07  Goods  Sold  Plus  Total  Other  Business  DEDUcnoira 

21.  Net  Income  trom  Business  oe  Profession 1 


J87QQd 


»a5Q0d 


m. 


-00. 


tZQDQ. 


OJQ. 


B.  INCOME  FROM  SALARIES,  WAGES,  COMMISSIONS,  BONUSES,  DIRECTOR'S  FEES,  AND  PENSIONS. 

ions. 

«     30 

-00, 

1.  By  whom  received 

2.  Occupation. 

3.  Name  and  address  of  employer. 

4.  Gross  income. 

8.  Deduct 
if  any 

John.  Doe... 

.-rxQpj:i.a.t.o. 

r_.L.tEfifflliL.Ha.tl+g.aiLk.r_.__„.... 

s.......2Q.C)D„ 

S .„. 

[Director* s  fee) 

Net  Income  from  Salaries,  etc.  (total  of  column  4  minus  total  of  column  5)— 

s...:io 

.00.. 

» 

C.  INCOME  FROM  PARTNERSHIPS,  PERSONAL  SERVICE  CORPORATIONS,  AND  ESTATES  AND  TRUSTS  (not  including 

amounts  reported  under  F  and  K).  TT' ^  i.«;j  4.  _     _  x*      TrsV^-n      1V\ /=»     0-»» 
(State  name  and  address  of  partnership,  etc.)  AB-k<iJt.S_.i3.t..Je'.t<iA.U-.-]^                       

8-:5joa- 

op- 

D.  PROFIT  FROM  SALE  OF  LAND,  BUILDINGS,  STOCKS,  BONDS,  AND  OTHER  PROPERTY. 

s._..30.. 

.QQ. 

1.  Kind  of  property. 

2.  Year 
acquired. 

3.  Name  of  purchaser  or  broker. 

4.  Sale  price. 

5.  Original  cost 

or  markfit  value 

March  1, 1913. 

6.  Cost  of  subse- 
quent improve- 
ments, if  any. 

7.  Depreciation 
subsequently 
sustained.  - 

,    BONOS   .. 

.1.9.1.3. 

..  JO-Un.  .Jain.e  s..„„.„ 

$.--.230 

(^... 

S--20Q 

.00. 

8.-"-"^-": 

— 

«-"--- 

— 

Net  PROrrr  from  Sales  (total  of  cols.  4  and  7  minus  total  of 
cols.  6  and  «) 

$-..2aQl00.- 

$....aQO 

.00. 

f... 

S 

E.  INCOME  FROM  RENTS  AND  ROYALTIES. 

$-.5oa- 

.00- 

1.  Kind  of  property. 

2.  Name  and  address  of  tenant  or  lessee. 

3.  Cash  or  equiva- 
lent received. 

i.  Wear,  t«»r,  repiira, 
aod  property  losses. 

5.  other  expenses 
and  losses. 

S.takilfi 

Gecrg^   Sykes 

,2000 

00 

,  1000 

00 

.  500 

00 

Net  Income  from  Rents  and  Kotalties  (total  of  col.  3  minus  total  of  cols.  4  and  5). 

$-2000 

JOO. 

$-.1000 

-^- 

$-500-. 

ao. 

F.  INTEREST  ON  CORPORATION  BONDS  CONTAINING  TAX-FREE  COVENANT,  ON  WHICH  A  TAX  OF  2%  WAS  PAID  BY  DEBTOR  CORPORATION 

(including  such  interest  received  through  fiduciaries) 


100  00 


G.  OTHER  INCOME  (not  includlngr  dividends)  (State  each  source  separately).      1.  Cash  received.   2.  Deductions,  it  imy. 


Interest  on  bank   deposits 


.ln.texjafi.tL.,QiL.nQ.te..9. 


Net  Total  (total  of  column  t  minus  total  of  coluian  2), 


30Q00 


100  00 


.40-0-00. 


$-400 


00 


H.  TOTAL  NET  INCOME  FROM  ABOVE  SOURCES-.. 


$3540 


00 


I.  GENERAL  DEDUCTIONS  NOT  INCLUDED  ABOVE. 


1.  Interest  paid  on  indebt- 
edness   


2.  Taxes  paid. 


$    „2^ 
50 


00 
06 


3.  Losses  by  Ore.  storm,  or  cas- 
ualty not  claimed  above. 'S. 


4.  Contributions 


50 


00 


5.  other  deductions,  if  any.  r. 
Total  


135 


00 


J.  Total  net  income  on  which  normal  tax  is  to  be  calculated  (H  minus  I)  (Enter  aa  Item  M,  page  1) ~_~_ 

K.  Dividends  on  stock  of  corporations  organized  or  doing  business  in  the  Uiuted  States  (including  dividends  received  through 
partnerships,  personal  service  corporations,  and  fiduciaiies) 

L.  Total  net  income  (if  this  amount  is  over  |5,000,  make  your  return  on  Form  1040) 


^=3415 
300 


Q.O. 
00 


$.37l5|Q.a 


Form  1040  P— UNITED  STATES  INTERNAL  REVENUE  SERVICE 


i 


SCHEDULE  OF  FARM  INCOME  AND  EXPENSES 

TO  BE  SENT  WITH  RETURN  FORM  1040  A  OR  1040  TO  THE  COLLECTOR  OF 
INTERNAL  REVENUE  ON  OR  BEFORE  MARCH  15,  1919 


Name JOHN  ..PO  E 

Address SciU?r.S^--?^-^J  -©T . 


.iiew...Y.o.rJL- 


INSTRUCTIONS 


This  work  sheet  or  schedule  of  farm  income  and  expenses  is  to 
be  used  in  determining  the  net  income  from  a  farm  business.  It 
may  be  used  by  farm  owners  who  work  their  own  farms  or  rent  them 
out  on  shares,  or  by  tenants. 

If  you  have  two  or  more  farms,  it  may  be  desirable  to  fill  out 
a  separate  sheet  for  each  farm. 

This  schedule  is  to  be  delivered  to  the  Collector  of  Internal 
Revenue  with  your  income  tax  retm'n  (Form  1040A  or  Form  1040). 
You  should  keep  a  copy  for  reference  next  year. 

Income 

All  the  farm  income  from  whatever  source  must  be  reported  in 
this  schedule.  Only  income  actually  received  need  be  included ,  but 
this  does  not  mean  that  the  taxpayer  must  receive  cash.  Anything 
of  value  received  instead  of  cash  must  be  considered  income  to  the 
extent  of  its  cash  value.  Thus,  the  value  of  groceries,  merchandise, 
etc.,  received  in  exchange  for  eggs,  butter,  or  other  produce  must 
be  reported  as  income. 

The  value  of  farm  produce  which  is  consumed  by  the  farmer  and 
his  family  need  not  be  reported  as  income;  but  expenses  incurred 
in  raising  produce  thus  consumed  must  not  be  claimed  as  deduc- 
tions. 

If  timber  sold  in  1918  was  grown  in  part  before  March  1,  1913,  the 
income  to  be  reported  is  the  difference  between  the  fair  market 
value  of  such  timber  on  March' 1,  1913,  and  the  price  received,  less 
•any  expenses  of  growing  the  timber  that  have  not  heretofore  been 
claimed  as  deductions.  Report  such  income  in  the  same  manner  as 
income  from  sale  of  land,  in  Schedule  D  of  Form  1040A  or  Form  1040, 

Expenses  and  Other  Deductions 

Report  as  farm  expenses  only  amoimts  actually  paid  out  in  carry- 
ing on  the  farm  business. 
Labor  —Only  that  part  of  ihe  board  of  hired  labor  wliich  is  pur- 
hased  should  be  included  as  a  deduction.    The  value  of  products 
iurnished  by  the  farm  and  used  in  the  board  of  hired  labor  is  not  a 
deductible  expense. 

Rations  purchased  and  furnished  to  laborers  or  share-c-oppers  are  - 
deductible  as  a  part  of  the  labor  expense. 

Do  not  deduct  the  value  of  your  own  labqr  or  that  of  your  wife 
or  dependent  minor  children. 

Do  not  deduct  amounts  paid  to  persons  engaged  in  household 
work  except  to  the  extent  that  the  services  of  such  employees  are 
used  in  boarding  and  otherwise  caring  for  farm  laborers.  Services 
of  employees  engaged  in  caring  for  the  farmer's  own  household  are 
not  a  deductible  expense. 

Fertilizers,  manures,  etc. — ^The  cost  of  manures,"  commercial  ferti- 
lizers, lime,  raw  rock  phosphate,  etc.,  that  were  bought  during  the 
year  may  be  included  as  an  expense. 

Taxes. — Do  not  deduct  inheritance  or  estate  taxes,  Federal  income 
,  taxes,  drainage  tax«B,  or, taxes  for  any  improvement  or  betterment 


tending  to  increase  the  value  of  the  property.  Be  ready  to  show 
tax  receipts  if  possible.  Do  not  deduct  taxes  on  your  dwelling  or 
household  property. 

Interest  on  indebtedness. — ^All  interest  paid  on  farm  mortgages, 
notes,  and  other  obligations  incurred  to  carry  on  the  farm  business 
should  be  deducted. 

Bad  debts. — Report  only  debts,  arising  from  sales  that  have  been 
Imported  as  income,  which  have  been  definitely  proved  within  the 
year  to  be  worthless 

Repairs  and  depredation. — Depreciation  claimed  should  not  ex- 
ceed the  actual  cost  of  the  property  (or  its  fair  market  value  March  1, 
1913,  if  acquired  before  that  date)  divided  by  its  probable  life  in 
years.  Only  such  depreciation  of  farm  buildings  and  equipment  as 
is  not  offset  by  repairs  may  be  deducted.  Do  not  deduct  repairs  or 
depreciation  of  the  dwelling  you  occupy,  or  of  your  personal  or 
household  equipment. 

Do  not  claim  as  a  separate  item  depreciation  of  live  stock  or  any 
other  property  included  in  your  inventory,  ad  such  depreciation  is 
taken  care  of  in  the  reduced  amount  of  the  inventory  at  the  close  of 
the  year. 

Losses. — ^You  may  deduct  losses  of  buildings,  machinerj',  and  other 
property  not  included  in  your  inventory,  resulting  from  fires  or 
other  casualties  and  not  compensated  for  by  insurance  or  otherwise. 
Losses  of  property  included  in  your  inventory  are  taken  care  of  by 
the  reduced  aniount  of  the  inventory  at  the  close  of  ihe  year. 

A'iitomobile  expense. — You  may  deduct  expenses  of  operation, 
repairs,  and  depreciation  of  automobiles  used  exclusively  in  the 
farm  business.  If  an  automobile  is  used  in  the  farm  business  for 
a  part  of  the  time  only,  a  corresponding  part  of  the  expense  may  be 
deducted. 

How  TO  Fill  Out  This  Schedule 

Enter  on  pages  2  and  3  tne  amounts  received  from  sales  of  farm 
crops,  animals,  and  products,  and  the  value  of  crops,  animals,  and 
products  that  were  on  hand  at  the  begijming  and  end  of  the  year. 
Go  over  the  list  of  farm  expenses  on  page  3  and  enter  the  amount 
of  each  kind  of  expense  separately  so  far  as  possible.  Fill  in  the 
statement  of  repairs  and  depreciation  of  farm  buildings,  etc.,  on 
page  4. 

In  case  you  have  complete  farm  records  already  summarized, 
enter  the  totals  from  your  books  in  the  spaces  provided  therefor. 

When  all  the  receipts  and  expenses  have  been  entered,  bring  the 
various  totals  together  in  the  summary  on  page  4,  The  figures 
inclosed  in  parenthesis  are  intended  as  a  key  to  aid  you  in  bringing 
forward  the  proper  totals. 

When  you  have  determined  the  net  farm  income,  transfer  the 
amount  to  line  21  in  Schedule  A  of  the  income  tax  return  (Form 
1040 A  or  Form  1040). 

While  this  schedule  is  intended  to  cover  in  detail  only  your 
income  from  the  farm  business,  there  are  added  at  the  bottom  of 
page  4  spaces  for  making  notes  regarding  income  from  other  sources. 
Such  income  should  be  reported  in  detail  in  Schedules  B  to  K  of 
Form  1040A  or  Form  1040,  ,  ,,^j,  ' 


Page  2 

CROPS  SOLD  AND  ON  HAND 

Acres  in 
crop 

On  hand  at  beginning  cf  year 

Sold  during  year 

On  hand  at  end  cf  year ' 

Kind  of  crop  groira 

Quantity 

Inventory  value 

Quantity 

Sale  price 

Quantity 

Inventory  Value 

Per  unit 

Total 

Per  unit!            Total 

Per  unit 

Total 

., -..HAY .-. 

...ID..... 

.^.IbD 

ii^.» 

$....500. 

oo. 

..3C.1b:ig3a. 

$....75.0. 

.00 

.3.Q.lbrLS?.5 

«...7S0. 

00 

IHEAT 

...15.... 

.2.QQ.BL1 

S.3.5 

......45.0. 

.00. 

^5:bii.2.;s 

1283 

75 

'■TSBu.aSS 

168 

75 

GORIf 

10 

.^..By 

.7..^.. 

..  .....7.5. 

.0.0 

75..B.U. 

.75.^ 

.5B... 

a5.. 

IZ3..BX 

..7.5.^ 

.1.11 

"n 

1 

• 

1       .    ■ 

i 

1 

i 

iTOTALS — 

....5.5.... 



$.1.0.3.5.. 

00. 

U2100 
"  r 

.00 



$..1.01^ -.5( 

(1) 

LIVE  STOCK  BOUGHT, 

SOLD,  AND  ON 

(2) 

HAND 

(3) 

On  hand  at  beginning  of  year 

Purchased  during  year 

Sold  during  year 

On  hand  at  end  of  year 

Lost 

iCind  or  animals  ^ 

Num- 
ber 

Inventory  ^-aluo 

Cost 

Num- 
ber 

Sale  price 

Num- 
1     ber 

Inventory  value 

durin; 
year 

Per 

unit 

Total     . 

ber 

Per 
unit 

Total 

Per 
imit 

Total 

Per 
unit 

Total 

Numbe 

Cows , — 

Heifera.-  ^  

..a... 
...a... 

3 

....30 

$-.400 

9.0 

.    ..40 

0.0. 

00 

.2... 

! 

Mj^ 

$.....90 

QO. 

$ - 

.-..- 

H- 

-^5. 

...30. 

20^ 

,$..450 'do 
.60J.0O 

...1. 

Calves     a 

00 

■ 

2 

$35j 

50 

00 

!    2. 

40. 

00 

Bulls 

Steers       ., 

I  — 

Horses       .^ . 

4 

150. 

.1.5.0 

75 

.....6.Q0 

....300 
75 

.00 

.00 

00 

\ 

1  4. 

14.0. 
1.40.' 

...5.60. 

..Z^Q... 

.00. 
.00. 

Mules        -. 

...3... 

1 

Colts 

. . 

1 

90 

90 

p 

Ewes 

20, 

300 

00 

il4 

20, 

280 

DO 

Lambs ^ 

...3... 

..10.. 
40, 

..  ...4.C 
80 

00 
00 

L4„.. 

i 

.7.^.0 
35, 

......  3.Q. 

35 

.OQ. 
00 

...4.. 

JLQ. 

......fkC. 

QO. 

1    4 

1    3, 

...10. 

40  J 

......40. 

.80. 

QO. 
50. 

.J. J 

...l-J 

...3Q. 

JLj 

3C0 

00 

- 

5 

39 

..145  . 

00 

!lc- 

30  J 

....450. 

DO. 

Chickens. :. 

..5C„ 

.......50 

.T. . 

...-^. 

..60!. 

...1-. 

......60. 

QO. 

..IQ 

Ducks 

.     ...  -, ,. i 

i 

.....^ 

Totals  ... 

$.iil7c 

1.O0 

$..15.5. 

CO. 

$.2l25„ 

OQ. 

$.a3.Qd-CD. 

p-^ti» 

(4) 

(5) 

(6) 

(7) 

Page  S 


CROP  PRODUCTS  SOLD  AND  ON  HAND 


Kind 


On  hand  at  beginninj;  of  year 


Quantity 


Inventory  value 


Totals- 


-N 


Sold  during  year 


Quantity 


...0-. 


Sale  price 


Tor  unit 


1I-.-..E 


Total 


On  hand  at  end  of  year 


Quantity 


Inventory  value 


(8)  (9) 

LIVE  STOCK  PRODUCTS  SOLD  AND  ON  HAND 


(10) 


Milk.... 
Butter. 
Cream . 
Cheese. 

Ekrs.... 


Wool  .. 
Hides.. 
Honey. 


acit-a 4.bo 


a 

20 


00 


BQ0.333 


t3.50m 


...45i' 


..23.5 


63 


00 


20.,  .3^ ao 


.QdtkQ.dQi 5 

50 


.00. 


50 


EXPENSES 


Ij'EMS 


Hired  labor  .(regular).... 
Hired  labor  (extra) 


Board  of  hired  labor. 

Cost  of  purchased  ma- 
terials furnished  labor 


Feed,  hay,  straw,  etc. 


Feed,  grain,  concentrates 


Feed  grinding  _. 

Silo  filling 

Corn  shredding.. 
Cotton  ginning.. 
Milk  hauling 


Ice 

Horseshoeing 

Breeding  fees 

Veterinary  fees 


Amount 


.600. 
.20.0. 


..S.O.Q. 
..16Q. 


-oa 

QO. 


.Q.O. 


.20.0- 


Z.Q. 

50 


..3Q. 


.OG 


.0.0 

oa 


Oft 


TOTALS- 


$ 2Bi.no 


719&0 


83 


50 


Seed,  plants,  etc 

Fertilizers,  manure. 
Spray  materials 


...10. 
.100 


.00 
.0.0. 


(11)  (12) 

MISCELLANEOUS  RECEIPTS 


(13) 


Description 


Machine  work,  iSre  oi  teams,  etc. 


....JB^ixig..IIay.. 

.....He^ullng. 

.-...R.o.al..w.oxk... 


Total. 


Amount 


$- 


......50. 

.1450. 
....350- 


$1850.00 


00 
00 
00 


Twine 

Threshing 

Baling 

Machine  work  hired... 
Fuel  and  oil  for  farm  work 


10 

m 


00 
.00 


Barrels,  bags,  crates. 


.10 


00 


INVENTORY  OF  SUPPLIES 


(14) 


Kind 


Purchased  feeds . 
Seeds 

Fertilizers 

Spray  materials.. 


Totals 


Inventory  Value 


Farm  insurance . 

Taxes 

Water  rent 


35 
75 


.OQ 
00 


At  beginning  of 
yeir 


$....25. 

10 

....200 


.00 
.00 
.00 


$..25.5.  .00 

(IS) 


At  end  of  year 


Cash  rent. 


..40.. 


.10.0.. 
....IQ.. 


$-15l0- 

"^  (16) 


00 

00 
00 


00 


Interest  on  farm  notes  and  mortgages 


.....SQ0 


.0.0 


Total. 


$.2050.00 


(17) 


k 


Patro  4                                                                             REPAIRS  AND  DEPRECIATION 

to 

Cost  of  PnopF.RTT 

(or  market  value 

March  1,  1913) 

Rfpairs 

Depreciatio:t                   1 

Kate 

Amount             1 

Farm  buildings 

Farm  fences,  drains,  ditches,  etc 

$.......20-00. 

.50.0. 

-00 

..0.0 

00 

$-...N.Q.rie.. 
........10 

21... 

$... 

.40. 

10 

1 
-CO 
00 

.00. 

4^.... 

Farm  machinery  and  tools  .  

1.0.QO 

.N.o.ne 

¥}> 

40 

00 

TOT-VLS 

$ .3500 

..00 

$ 10. 

00. 

$... 

'......90. 

-Q.Q 

(18) 


(19) 


SUMMARY 


Amoant  received  (or  (arm  products  sold  or  exchanged 

1.  Crops (2) 

2.  Live  stock „ —  (6) 

3.  Crop  products .(9) 

4.  Live  stock  products -(12) 

5.  Miscellaneous (14) 

6.  Total  receipts.- 

InTenlory  Talue  of  farm  crops,  etc.,  at  end  of  year 

7.  Crops (3) 

8.  Live  stock (7) 

9.  Crop  products - —(10) 

10.  Live  stock  products -(13) 

11.  Supplies (16) 

12;  Total  inventory  at  end  of  year.... 

receipts  plu3  invt 
(Item  6  plus  Item  12). 


13.  Total  receipts  plu3  inventory  at  end  of  year 
lit 


-J210C 
....3..8.E 


....7.1.9 

.1850 


00 
...0 


.S-O 
00 


$.....49,941.50 


i 


$ 1012.50 

S^od.QQ. 


....8^50 

-xsoloo 


.35.4^-00 


.85401.5.0 


Farm  expenses,  etc 

14.  Cost  of  live  stock  purchased  during  year (5) 

15.  Expenses (17) 

16.  Repairs -—-(18) 

17.  Depreciation (19) 

18 


19.  Total  expenses,  etc 

loTentory  value  of  farm  crops,  etc.,  at  beginning  of  year 

20.  Crops ...(1) 

21.  Live  stock (4) 

22.  Crop  products ^..... ..(8) 

23.  Live  stock  products (11) 

24.  Supplies (15) 

25.  Total  inventory  at  beginning  of  year.... 

26.  Total  expenses  plus  inventory  at  beginning  of 

"year  (Item  19  plus  Item  25) 


.-.-150. 

..ao30. 

10 


..90. 


$... 


Baao. 


§...1.025. 


00 
.00 
.00. 

00 


00 


00 


.S.17.5...O.0 


26 


.235. 


$...3.46.1 .  .00 


.QQ 

00 


$...57.4.1.  .Q.0 


27.  Net  farm  income  to  be  reported  in  Schedule  A,  line  21,  of  Form  1#40A  or  Form  1040  (Item  13  minus  Item  26) 


$....2.79.9.  .50. 


OTHER  INCOME  TO  BE  REPORTED  ON  RETURN  (Form  .1040  A  or  Form  1040) 


Desciuption 


Income  from  salaries,  wages,  commissions,  bonuses,  director's  fees,  and  pensions 
(to  be  reported  in  Schedule  B) _ 


Income  from  partnerships,  personal  service  corporations,  and  estates  and  trusts 
(to  be  reported  as  Item  C) 


lAcome  from  sale  of  land,  buildings,  stocks,  bonds,  aUd  other  property  (to  be 
reported  in  Schedule  D) - 


Income  from  rents  and  royalties  (to  be  reported  in  Schedule  E) 

Interest  on  corporation  bonds  containing  tax-free  covenant,  on  which  a  tax  of 
2f<j  was  paid  by  debtor  corporation  (to  be  reported  as  Item  F) 


Other  income  (to  be  reported  in  Schedule  G) ., 

Dividends  on  stock  of  corporations  organized  or  doing  business  in  the  United 
States  (to  bo  reported  as  Item  K  on  Form  J040A,  or  K(a)  on  Form  1040) 


Interest  on  obligations  of  the  United  States  in  excess  of  the  exemptions  allowed 
by  law  (to  be  reported  as  Item  K(b),  Form  1040)..... 


Gross 


Deductioxs 


Nei 


I 


